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:
Jurisdiction:
England and Wales
VAT
Updated: 03 August 2022; Ref: scu.373693