Lemon Consulting Ltd v Her Majesty’s Revenue and Customs: FTTTx 27 Mar 2009 FTTTx Default surcharge – VAT payment received by HMRC 1 day late – computer problem – lack of confirmation from bank – appeal allowed Citations: [2009] UKFTT 35 (TC) Links: Bailii VAT Updated: 30 July 2022; Ref: scu.373587