VAT – late payment – surcharge – time to pay arrangement with HMRC – Appellant believed that the time to pay arrangement lasted throughout the four VAT periods during which late payments were made – HMRC accepted that arrangement was in place but that it only related to an earlier period – appeal allowed
Citations:
[2012] UKFTT 286 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 13 November 2022; Ref: scu.462657