References: [2016] UKUT 88 (TCC)
Links: Bailii
UTTC Ratio VALUE ADDED TAX: default penalty surcharge; payments on account regime; effect of increase in threshold; meaning of ‘basic period’ in art 2 of payments on account order; whether non-availability of 7 days additional time to pay breaches EU principle of equal treatment; reasonable excuse for material default
Last Update: 04-May-16
Ref: 562421
