ETB (2014) Ltd v Revenue and Customs Commissioners

Value added tax – Appeal. The Upper Tribunal Tax and Chancery Chamber (the Tribunal) held that the First Tier tribunal (Tax Chamber) had failed to deal with facts relied on by the taxpayer in seeking to establish that he had a reasonable excuse for his failure to pay the VAT due for period 12/14 on time. The decision was therefore set aside. In remaking the decision the Tribunal dismissed the taxpayer's appeal against the default surcharge of £972.11.

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