Totel Ltd v Commissioners for HMRC [2018] UKSC 44

An appeal against the assessment of VAT requires the individual to pay the tax beforehand. This is in stark contrast to other forms of taxation such as income tax where there is no such prerequisite. In this episode we discuss whether this is contrary to the EU law principle of equivalence and consider what role the courts have to play when it comes to scrutinising procedural rules set out by government. Music from bensound.com