Stephen McPartlin Plumbing and Central Heating Ltd v Revenue and Customs: FTTTx 20 Dec 2016

FTTTx (Vat – Penalties : Default Surcharge) VAT – default surcharge – late payment for Period 08/15 – whether reasonable excuse – No – Section 71(1)(b) VATA 1994 – Appeal dismissed

Citations:

[2017] UKFTT 836 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 January 2022; Ref: scu.574008