Marsdens Caterers of Sheffield v Revenue and Customs Commisisoners

Value added tax – Penalty. The Upper Tribunal (Tax and Chancery Chamber) dismissed the appeal by Marsdens Caterers of Sheffield (Marsdens) against a decision of the First-tier Tribunal (Tax Chamber) (the FTT) by which the FTT had dismissed Marsdens challenge to a default surcharge imposed on it by the Revenue and Customs Commissioners in respect of late payment of VAT for the relevant period.

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