MJL CONTRACTS LIMITED v THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트™S REVENUE AND CUSTOMS [2023] UKUT 00254 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Andrew Scott & Judge Ashley Greenbank on 17 October 2023
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VAT 바카라 사이트“ default surcharge 바카라 사이트“ whether s59(4) Value Added Tax Act 1994 is limited to cases where the taxpayer neither submits a return nor pays an amount of tax 바카라 사이트“ no 바카라 사이트“ whether an assessment under s73 Value Added Tax Act 1994 requires an officer of HMRC to have applied his/her mind to the amount to be assessed 바카라 사이트“ no 바카라 사이트“ appeal dismissed
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Published 18 October 2023