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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Total Technology (Engineering) Ltd [2012] UKUT 418 (TCC) (29 November 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/418.html
Cite as: [2012] UKUT 418 (TCC), [2013] STC 681

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HMRC v Total Technology (Engineering) Ltd - FTC/88/2011 [2012] UKUT 418 (TCC) (29 November 2012)


"VAT Default surcharge — penalty of £4,260.26 — whether disproportionate— no — principles to be taken into account by Tribunal."

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/418.html