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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.
Barbara Mills KC, the new Chair of the Bar, outlines some key themes and priorities
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By Louise Crush of Westgate Wealth Management
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