Swanfield Ltd, QN Hotels (Wrexham) Ltd and Others v Revenue and Customs: UTTC 2 Mar 2017

UTTC VAT – default surcharge – whether appellants could appropriate payments made to VAT not yet due – yes – whether in absence of appropriation a surcharge would be disproportionate if it could have been avoided had HMRC allocate payments differently – no – FTT decision set aside and case remitted for additional findings

Citations:

[2017] UKUT 88 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 February 2022; Ref: scu.577823