Trevor Boyd (T/A Boyd’s Transport) v Revenue and Customs: FTTTx 27 Nov 2014 FTTTx Value Added Tax – Surcharges for late payments of Tax; whether reasonable excuse for failures – No; appeal dismissed [2014] UKFTT 1057 (TC) Bailii England and Wales VAT Updated: 24 December 2021; Ref: scu.540294