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) >> Marsdens Caterers Of Sheffield v Revenue And Customs [2016] UKUT 88 (TCC) (22 February 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/88.html
Cite as: [2016] UKUT 88 (TCC)

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Marsdens Caterers Of Sheffield v Revenue And Customs [2016] UKUT 88 (TCC) (22 February 2016)

VALUE ADDED TAX: default penalty surcharge; payments on account regime; effect of increase in threshold; meaning of ‘basic period’ in art 2 of payments on account order; whether non-availability of 7 days additional time to pay breaches EU principle of equal treatment; reasonable excuse for material default

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