FTTTx VAT default surcharge – payment received by HMRC ten days late – whether a penalty of andpound;6009.48 was unfair and disproportionate in not taking into account the Appellant’s modest profitability – no – whether reasonable excuse – no – Appeal dismissed
[2014] UKFTT 92 (TC)
Bailii
England and Wales
Updated: 12 October 2021; Ref: scu.521764