FTTTx VAT default surcharge – payment received by HMRC three days late – instructions for BACS transfer of funds not given to bank until last working day – whether in the circumstances a penalty of andpound;1317.30 was unfair and disproportionate – no – whether reasonable excuse – no – Appeal dismissed
[2013] UKFTT 687 (TC)
Bailii
England and Wales
VAT
Updated: 26 November 2021; Ref: scu.518619