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:
Jurisdiction:
England and Wales
VAT
Updated: 06 December 2022; Ref: scu.635660