FTTTx VAT – Default Surcharge; reasonable excuse; insufficiency of funds, whether economic climate, trading conditions relevant; Value Added Tax 1994, s 71 (1)(a); yes; appeal allowed
Gordon Reid QC TJ
[2014] UKFTT 866 (TC)
Bailii
Value Added Tax 1994 71
England and Wales
VAT
Updated: 02 November 2021; Ref: scu.536513