References: [2015] UKUT 0421 (TCC)
Links: Bailii
VAT – default surcharge – taxable person required to make payments on account – s 59A VATA 1994 – proportionality – Enersys, Total Technology considered
Last Update: 16-Oct-15 Ref: 553197
References: [2015] UKUT 0421 (TCC)
Links: Bailii
VAT – default surcharge – taxable person required to make payments on account – s 59A VATA 1994 – proportionality – Enersys, Total Technology considered
Last Update: 16-Oct-15 Ref: 553197