Dunn & Dyer (Electrical) Ltd v Revenue and Customs: FTTTx 25 Oct 2013 FTTTx VAT – Default Surcharge – Whether claim under s 80 Value Added Tax Act 1994 made before or after due date – Whether reasonable excuse on facts [2013] UKFTT 597 (TC) Bailii VAT Updated: 25 November 2021; Ref: scu.517701