Upper Tribunal Tax and Chancery decision of Mrs Justice Rose and Judge Berner on 3 August 2015.
Read the full decision in The Commissioners for HM Revenue and Customs v Trinity Mirror PLC:  UKUT 0421 (TCC).
VAT – default surcharge – taxable person required to make payments on
account – s 59A VATA 1994 – proportionality – Enersys, Total Technology
Release date: 3 August 2015
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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