JCR Security Ltd v Revenue and Customs: FTTTx 20 Jun 2014 FTTTx Default surcharges – insufficiency of funds – time to pay agreements not appealable – VATA 1994 s59 and s71 – appeal dismissed [2014] UKFTT 621 (TC) Bailii VAT Updated: 16 December 2021; Ref: scu.533696