DNA Consultancy Ltd v Revenue and Customs: FTTTx 11 Aug 2014 FTTTx VAT default surcharge – payment made late – insufficiency of funds – whether reasonable excuse – no – whether penalty disproportionate – no – appeal dismissed [2014] UKFTT 793 (TC) Bailii VAT Updated: 20 December 2021; Ref: scu.535959
