FTTTx VAT – default surcharge – reasonable excuse – serious illness of administrator – proportionality -2 days late – held – reasonable excuse for earlier of two periods -but not for later period – penalty not disproportionate by reference to Total Technology.
Citations:
[2014] UKFTT 140 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 22 May 2022; Ref: scu.521662
