FTTTx VAT- failure to pay VAT on time – time to pay agreement did not effect liability for later delays – further time to pay agreement not within section 108 Finance Act 2009 as not entered into before default arose – appellant still owing in excess of pounds 21,000 – no reasonable excuse for failure – appeal dismissed.
Citations:
[2010] UKFTT 361 (TC)
Links:
Statutes:
Jurisdiction:
England and Wales
VAT
Updated: 17 October 2022; Ref: scu.422352