Nu-Pro Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0302 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Powell.
Read the full decision in .
VAT and CUSTOMS DUTY 鈥� inward processing relief 鈥� EEC Regulations 2913/92 and 2454/93 鈥� Post Clearance Demand Notice (C18) on failure to file returns 鈥� refusal of remission 鈥� whether HMRC would have granted an extension of time 鈥� whether obvious negligence 鈥� whether a special situation 鈥� appeal dismissed.
Updates to this page
Published 26 September 2018