115 Mithras (Wine Bars) [2010] UKUT 115 (TCC) (05 March 2010)

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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) >> Mithras (Wine Bars) [2010] UKUT 115 (TCC) (05 March 2010)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/115.html
Cite as: [2010] BVC 1509, [2010] STC 1370, [2010] UKUT 115 (TCC)

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Mithras (Wine Bars) [2010] UKUT 115 (TCC) (05 March 2010)

Value Added Tax – Assessment in default of proper returns by taxpayer – Function of First-tier Tribunal – Supervisory jurisdiction wrongly applied – Matter remitted to First–tier Tribunal to determine correct amounts of tax – VAT Act 1994 s.73(1)


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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/115.html