Datasys Ltd v Revenue and Customs: FTTTx 10 Dec 2013 FTTTx VAT- Default surcharge – SECTION 59 Value Added Tax Act 1994 – Reasonable excuse – proportionality – appeal dismissed. Citations: [2013] UKFTT 744 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 28 January 2022; Ref: scu.519621