Totel Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0485 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Nugee on 27 October 2014.
Read the full decision in .
VAT – appeals against assessment – applications to be relieved of obligation to deposit amounts assessed on ground of hardship – whether First-tier Tribunal erred in dismissing applications – s. 84(3B) Value Added Tax Act 1994.
Published 1 December 2016