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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> M J Hickey Plant Hire and Contracts Ltd v Revenue and Customs [2017] UKUT 308 (TCC) (31 July 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/308.html
Cite as: [2017] UKUT 308 (TCC)
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M J Hickey Plant Hire and Contracts Ltd v Revenue and Customs [2017] UKUT 308 (TCC) (31 July 2017)
Tax - penalty for understatement of tax in returns - Finance Act 2007 Schedule 24 - delayed tax - VAT periods shifted by one day - method of calculation of penalty.
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