MJL CONTRACTS LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKUT 00254 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Andrew Scott & Judge Ashley Greenbank on 17 October 2023
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VAT – default surcharge – whether s59(4) Value Added Tax Act 1994 is limited to cases where the taxpayer neither submits a return nor pays an amount of tax – no – whether an assessment under s73 Value Added Tax Act 1994 requires an officer of HMRC to have applied his/her mind to the amount to be assessed – no – appeal dismissed