Igloos Ltd v Revenue and Customs: FTTTx 12 Jan 2015 FTTTx VAT – PENALTIES – VAT – default surcharge – financial difficulties – whether reasonable excuse – section 59(7) VAT Act 1994 – appeal dismissed [2015] UKFTT 11 (TC) Bailii England and Wales VAT Updated: 27 December 2021; Ref: scu.541508