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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) >> Swanfield Ltd, QN Hotels (Wrexham) Ltd, QN Hotels (Aylesbury) Ltd, QN Hotels Ltd v Revenue and Customs (VAT : default surcharge) [2017] UKUT 88 (TCC) (2 March 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/88.html
Cite as: [2017] UKUT 88
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Swanfield Limited, QN Hotels (Wrexham) Limited, QN Hotels (Aylesbury) Limited, QN Hotels Limited v Revenue and Customs (VAT ) [2017] UKUT 88 (TCC) (2 March 2017)
VAT – default surcharge – whether appellants could appropriate payments made to VAT not yet due – yes – whether in absence of appropriation a surcharge would be disproportionate if it could have been avoided had HMRC allocate payments differently – no – FTT decision set aside and case remitted for additional findings
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