Contentisking Ltd v Revenue and Customs (VAT – Penalties : Reasonable Excuse): FTTTx 28 Jan 2019

VALUE ADDED TAX – default surcharge – whether failure to pay VAT on time as a result of being unaware of a same day transfer limit applied by the Appellant’s bank amounts to a reasonable excuse – no – whether penalty disproportionate – no – appeal dismissed

Citations:

[2019] UKFTT 64 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 December 2022; Ref: scu.635660