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.
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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
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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.