Fury Design Consultants v Revenue and Customs: FTTTx 2 Aug 2011

Appeal against VAT default surcharge – Appellant relied on a payment from a client to reach it in time to pay its VAT for the previous period but the client’s accounts department had closed for the school holidays and so the payment was made contrary to the Appellant’s terms which were payment by return – appeal dismissed – insufficiency of funds was not a reasonable excuse

Citations:

[2011] UKFTT 522 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 September 2022; Ref: scu.449490