Bard Electrics Ltd v Revenue and Customs (VAT – Penalties : Default Surcharge): FTTTx 28 Feb 2019

VAT default surcharge – insufficiency of funds caused by appellant’s customer not making payment under contract on time – no evidence provided to show that the insufficiency of funds was unavoidable and unforeseeable – whether reasonable excuse – on the facts, no – appeal dismissed

Citations:

[2019] UKFTT 151 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 October 2022; Ref: scu.635684