Seatechs Ltd v Revenue and Customs: FTTTx 24 Jun 2009

FTTTx VAT – DEFAULT SURCHARGE – Appellant assumed no return necessary because of its application to change accounting date – no reasonable excuse – second surcharge Appellant alleged that the return was dispatched in time – no reliable evidence of time and manner of posting – return incomplete – Appeal dismissed

Citations:

[2009] UKFTT 146 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373693