The Commissioners for HM Revenue and Customs v NT ADA Limited (formerly NT Jersey Limited): [2018] UKUT 0059 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Falk on 22 February 2018.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 22 February 2018

• Category: Tax
• Release date: 22 February 2018

Read the full decision in The Commissioners for HM Revenue and Customs v NT ADA Limited (formerly NT Jersey Limited): [2018] UKUT 0059 (TCC).

VAT – procedure – whether failure to offer review under s 83A VATA invalidated notice of penalty assessment – no – whether offer of review in fact made – yes.

Published 22 February 2018