UTTC VAT – PENALTIES – appeal against default surcharge – whether reasonable excuse – sections 59(7) and 71(1)(b) VAT Act 1994 – appeal dismissed by First-tier Tribunal – whether First-tier Tribunal erred – decision of First-tier Tribunal set aside and remade – default surcharge upheld
[2016] UKUT 424 (TCC)
Bailii
England and Wales
VAT
Updated: 24 January 2022; Ref: scu.570423