Total Technology (Engineering) Ltd v Revenue and Customs: FTTTx 15 Jul 2011 FTTTx VAT default surcharge – whether reasonable excuse – no – penalty of andpound;4,260.26 – whether disproportionate – yes – appeal allowed. [2011] UKFTT 473 (TC) Bailii England and Wales VAT Updated: 31 October 2021; Ref: scu.443185