The Commissioners for HM Revenue and Customs v Total Technology (Engineering) Limited: [2012] UKUT 418 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Bishopp on 29 November 2012.
Read the full decision in .
VAT Default surcharge — penalty of £4,260.26 — whether disproportionate— no — principles to be taken into account by Tribunal.
Updates to this page
Published 1 December 2016