United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Totel Ltd v Revenue and Customs [2014] UKUT 485 (TCC) (27 October 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/485.html
Cite as: [2014] BVC 542, [2015] STC 610, [2014] UKUT 485 (TCC)

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Totel Ltd v Revenue and Customs [2014] UKUT 485 (TCC) (27 October 2014)

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

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