E and M Pankhurst (T/A Mays Terracotta) v Revenue and Customs: FTTTx 8 Feb 2010 FTTTx VAT Default Surcharge – Appellants thought the relevant VAT was not paid late – found that it was – found that no reasonable excuse provided – appeal dismissed Citations: [2010] UKFTT 59 (TC) Links: Bailii VAT Updated: 17 August 2022; Ref: scu.408920