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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
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.

Updates to this page

Published 1 December 2016