M J Hickey Plant Hire and Contracts Ltd v The Commissioners for HM Revenue and Customs: [2017] UKUT 0308 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Mann and Judge Ghosh on 31 July 2017.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 August 2017
Category:
Tax
Release date:
31 July 2017

Read the full decision in M J Hickey Plant Hire and Contracts Ltd v The Commissioners for HM Revenue and Customs: [2017] UKUT 0308 (TCC) .

Tax - penalty for understatement of tax in returns - Finance Act 2007 Schedule 24 - delayed tax - VAT periods shifted by one day - method of calculation of penalty.

Updates to this page

Published 1 August 2017