HKR Architectural Services Ltd v Revenue and Customs (VAT – Penalties : Reasonable Excuse): FTTTx 24 Jul 2015

FTTTx VAT default surcharges for late payment – late filing of return online permitted and insufficiency of funds to pay accumulated VAT- possible offset of subsequent taxes against VAT due – whether a reasonable excuse – no – appeal dismissed

[2015] UKFTT 370 (TC)
Bailii
England and Wales

VAT

Updated: 03 January 2022; Ref: scu.551521