FTTTX VAT default surcharge – VAT not paid on time due – four defaults under appeal – Appellant’s managing director suffered medical conditions which may have affected his ability to manage the business – whether reasonable excuse – on the facts no – whether surcharges disproportionate – no – for one default a direct debit set up by Appellant had not been applied by HMRC because it was set up after the return was submitted – this constituted a reasonable excuse – Appeal allowed in part
[2014] UKFTT 946 (TC)
Bailii
England and Wales
VAT
Updated: 22 December 2021; Ref: scu.537665