Axiom NDT Ltd v Revenue and Customs: FTTTx 10 Feb 2015 dls 3 years ago FTTTx VAT – default surcharge for late payment – whether ‘reasonable excuse’ – No – Sections 59 and 71 VATA 1994 – Appeal dismissed [2015] UKFTT 68 (TC) Bailii England and Wales VAT Updated: 28 December 2021; Ref: scu.543208