Fylde Office Service Bureau Ltd v Revenue and Customs: FTTTx 17 Feb 2012 FTTTx Value Added Tax – late payment of VAT – default surcharge – s 59(7)(b) VATA 1994 – insufficiency of funds – whether reasonable excuse – no – appeal dismissed Citations: [2012] UKFTT 141 (TC) Links: Bailii VAT Updated: 05 October 2022; Ref: scu.451963