|
Decision Number: |
TC 07581 |
|
Appellant:
|
Mirencliffe Limited |
|
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
G Noel BARRETT
|
|
Date Of Decision:
|
13/02/2020 |
|
Main Category:
|
PROCEDURE |
|
Main Subcategory:
|
Other |
|
Notes:
|
VAT - default surcharge – Section 59 Value Added Tax Act 1994 - whether HMRC should have issued the penalty – yes - whether the Appellant has a reasonable excuse for late payment of VAT - Yes - Appeal Allowed |
|
Decision(s) to Download:
|
TC07581.pdf 
|
