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Digital Solutions Technology Ltd v Revenue and Customs: FTTTx 11 Apr 2011

Value Added Tax – Value Added Tax Act 1994, Sections 59 and 71 – default surcharge – whether absence of administrative assistant and upgrading of computer amounted to a reasonable excuse – Appeal dismissed.

Citations:

[2011] UKFTT 238 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 March 2022; Ref: scu.442973

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