FTTTx Surcharges for late submission and/or payment of VAT returns – whether return paid or submitted late – Yes. Whether transfer of business from sole trader to limited company with no change of VAT registration number included the transfer of the compliance history and applicable rate of surcharge. No – separate legal entities. Appeal allowed.
 UKFTT 416 (TC)
England and Wales
Updated: 20 November 2021; Ref: scu.515181