FTTTx Appeal against default surcharges for periods 07/09 and 01/10 – taxpayer company falling into payment on account regime for first time in relation to 07/09 – confused concerning prior payments some of which were overpayments and returned – history of confusion and inadequate efforts to resolve this – was there a reasonable excuse – no – appeal dismissed
Citations:
[2011] UKFTT 603 (TC)
Links:
VAT
Updated: 29 September 2022; Ref: scu.449539