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Value added tax – Return. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) (the FTT) by which the FTT had decided that a default surcharge levied at the rate of 2% on a net under-payment of VAT by the taxpayer company had been disproportionate. The tribunal set aside the FTT's decision on the basis that the FTT had erred in the approach it had taken to the calculation of the default surcharge. It re-made the decision by upholding the taxpayer's surcharge liability on the basis that the surcharge could not be regarded as going beyond the objectives of the default surcharge regime and consequently, was not disproportionate.
Value added tax – Return. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) (the FTT) by which the FTT had decided that a default surcharge levied at the rate of 2% on a net under-payment of VAT by the taxpayer company had been disproportionate. The tribunal set aside the FTT's decision on the basis that the FTT had erred in the approach it had taken to the calculation of the default surcharge. It re-made the decision by upholding the taxpayer's surcharge liability on the basis that the surcharge could not be regarded as going beyond the objectives of the default surcharge regime and consequently, was not disproportionate.
Our call for sufficient resources for the justice system and for the Bar to scrutinise the BSB’s latest consultation
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James Onalaja concludes his two-part opinion series
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If you are in/about to start pupillage, you will soon be facing the pupillage stage assessment in professional ethics. Jane Hutton and Patrick Ryan outline exam format and tactics
In a two-part opinion series, James Onalaja considers the International Criminal Court Prosecutor’s requests for arrest warrants in the controversial Israel-Palestine situation