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) >> Revenue And Customs v Trinity Mirror Plc [2015] UKUT 0421 (TCC) (3 August 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/421.html
Cite as: [2015] UKUT 421 (TCC), [2016] STC 352, [2015] STI 2633, [2015] BVC 527, [2015] UKUT 0421 (TCC)

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Revenue And Customs v Trinity Mirror Plc [2015] UKUT 0421 (TCC) (3 August 2015)

VAT – default surcharge – taxable person required to make payments on account – s 59A VATA 1994 – proportionality – Enersys, Total Technology considered

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