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) >> ETB (2014) Ltd v Revenue And Customs [2016] UKUT 424 (TCC) (30 September 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/424.html
Cite as: [2016] UKUT 424 (TCC)

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ETB (2014) Ltd v Revenue And Customs [2016] UKUT 424 (TCC) (30 September 2016)

VAT - PENALTIES – appeal against default surcharge – whether reasonable excuse - sections 59(7) and 71(1)(b) VAT Act 1994 - appeal dismissed by First-tier Tribunal – whether First-tier Tribunal erred - decision of First-tier Tribunal set aside and remade – default surcharge upheld

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