FTTTx VAT – Default surcharge – Payment on Account Regime – VATA 1994 Section 59A – whether penalty of andpound;33,453 proportionate for failure to pay andpound;1.67 million less than one day late where company profits in excess of andpound;6 million – yes – Appeal refused.
[2014] UKFTT 614 (TC)
Bailii
VAT
Updated: 16 December 2021; Ref: scu.533693