A Alexander and Son (Electrical) Ltd v Revenue and Customs: FTTTx 10 Feb 2015 FTTTx VAT – default surcharge – whether late payment of VAT – Yes – whether reasonable excuse – No – Sections 59 and 71 VATA [2015] UKFTT 70 (TC) Bailii England and Wales VAT Updated: 28 December 2021; Ref: scu.543203