FTTTx VALUE ADDED TAX – default surcharge – trader with non-standard period ends – return submitted one day late because of error in determining correct date – whether reasonable excuse – no – penalty of andpound;131,881 – whether proportionate – no – penalty incompatible with Community law principles – penalty discharged – appeal allowed
Citations:
[2010] UKFTT 20 (TC)
Links:
VAT
Updated: 17 August 2022; Ref: scu.408882
