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 Totel Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0485 (TCC).

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.

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