Swanfield Limited, QN Hotels (Wrexham) Limited, QN Hotels (Aylesbury) Limited, QN Hotels Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0088 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Falk on 2 March 2017.
Read the full decision in .
VAT 鈥� default surcharge 鈥� whether appellants could appropriate payments made to VAT not yet due 鈥� yes 鈥� whether in absence of appropriation a surcharge would be disproportionate if it could have been avoided had HMRC allocate payments differently 鈥� no 鈥� FTT decision set aside and case remitted for additional findings
Updates to this page
Published 2 March 2017