VAT: Default surcharge for late payment: proportionality | Practical Law

VAT: Default surcharge for late payment: proportionality | Practical Law

The Upper Tribunal has held that a default surcharge imposed on a taxpayer for the late payment of VAT was not disproportionate.

VAT: Default surcharge for late payment: proportionality

Practical Law UK Articles 1-618-8646 (Approx. 3 pages)

VAT: Default surcharge for late payment: proportionality

by Norton Rose Fulbright LLP
Published on 24 Sep 2015
The Upper Tribunal has held that a default surcharge imposed on a taxpayer for the late payment of VAT was not disproportionate.