FTTTx VAT – default surcharge – whether Tribunal has jurisdiction to consider an appeal against a surcharge not actually collected due to HMRC administrative practice of not enforcing surcharges of less than andpound;400 imposed at 2% or 5% rate – practical implications in similar appeals considered – whether reasonable excuse for default in this case – appeal dismissed, even though no surcharge actually imposed
[2015] UKFTT 37 (TC)
Bailii
England and Wales
VAT
Updated: 27 December 2021; Ref: scu.542029