Automa Ltd v Revenue and Customs: FTTTx 25 Oct 2013

FTTTx Value added tax – default surcharge – payment one day late – penalty 71% of pre-tax profits for quarter – proportionality of penalty – Total Technology – cumulative effect of defaults – appeal dismissed

[2013] UKFTT 617 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 25 November 2021; Ref: scu.517692