FTTTx Default surcharges under section 59 VATA 1994 for late payment of VAT – application of section 71(1) VATA – whether insufficiency of funds reasonable excuse – no.
Citations:
[2010] UKFTT 372 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 23 August 2022; Ref: scu.422362