FTTTx VAT default surcharge – payment received by HMRC four days late – Appellant overlooked that the extended date for electronic payment shortened due to bank holiday – whether in the circumstances a penalty of andpound;11,932.55 was unfair and disproportionate – no – whether reasonable excuse – no – Appeal dismissed
[2013] UKFTT 688 (TC)
Bailii
England and Wales
VAT
Updated: 26 November 2021; Ref: scu.518631