Lee Patterson Ltd v Her Majesty’s Revenue and Customs: FTTTx 8 Apr 2009 FTTTx VAT – Default surcharge – Reasonable excuse Citations: [2009] UKFTT 45 (TC), 2009] UKFTT 00023 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 03 August 2022; Ref: scu.373615