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Armkor Ltd v Revenue and Customs: FTTTx 29 Jan 2014

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.521662

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