Upper Tribunal gives judgment in Swanfield v HMRC (default surcharges)


David Bedenham acted for Swanfield and the other Appellants in this appeal in which the Upper Tribunal (Nugee J and Judge Sarah Falk) gave important guidance in relation to a taxpayer’s ability to appropriate (or ‘allocate’) a payment to a specific VAT debt so as to avoid unnecessary default surcharges.

David was instructed by Liban Ahmed at CTM Tax.

Click here to see a copy of the decision.