England and Wales Cricket Board v Revenue and Customs (VAT – Penalties : Default Surcharge): FTTTx 19 May 2016 FTTTx VAT – default surcharge -surcharge liability notice -was it received by appellant – no -s7 Interpretation Act 1978 – appeal allowed Aleksander TJ [2016] UKFTT 348 TC Bailii England and Wales VAT Updated: 17 January 2022; Ref: scu.564827