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:  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
Release date: 27 October 2014
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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