Snow Factor Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0077 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Andrew Scott on 8 March 2019.
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VALUE ADDED TAX 鈥� application under section 85B of VATA 1994 鈥� whether financial extremity might be reasonably expected to result from HMRC鈥檚 decision to require payment of disputed VAT.