The Commissioners for HM Revenue and Customs v Trinity Mirror PLC: [2015] UKUT 0421 (TCC)

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: [2015] UKUT 0421 (TCC).

VAT – default surcharge – taxable person required to make payments on account – s 59A VATA 1994 – proportionality – Enersys, Total Technology considered.

Published 1 December 2016