Asghar (T/A The Fashion Spot) v Revenue and Customs (Vat – Penalties : Default Surcharge): FTTTx 26 Nov 2015 FTTTx VAT default surcharge – payment received by HMRC was eight days late – payment by cheque – whether reasonable excuse – no – Appeal dismissed [2015] UKFTT 611 (TC) Bailii England and Wales VAT Updated: 07 January 2022; Ref: scu.556400