Alma Products Ltd v Revenue and Customs: FTTTx 14 Nov 2014 FTTTx VAT – default surcharge – late payment – whether ‘reasonable excuse’ – No – Sections 59 and 71 VATA 1994 – Appeal dismissed. [2014] UKFTT 1044 (TC) Bailii England and Wales VAT Updated: 24 December 2021; Ref: scu.539413