VAT – default surcharge – taxable person required to make payments on account – s 59A VATA 1994 – proportionality – Enersys, Total Technology considered
[2015] UKUT 0421 (TCC)
Bailii
England and Wales
VAT
Updated: 04 January 2022; Ref: scu.553197
VAT – default surcharge – taxable person required to make payments on account – s 59A VATA 1994 – proportionality – Enersys, Total Technology considered
[2015] UKUT 0421 (TCC)
Bailii
England and Wales
VAT
Updated: 04 January 2022; Ref: scu.553197