FTTTx VALUE ADDED TAX – default surcharge – section 59 Value Added Tax Act 1994 – whether deferral agreements excluded default surcharges – whether default in period 05/12- whether return sent in one day late so that surcharge liability period extended – whether result disproportionate – appeal dismissed-
Brannan TJ
[2014] UKFTT 398 (TC)
Bailii
VAT
Updated: 03 December 2021; Ref: scu.525398