Etc (East Anglia) Ltd v Revenue and Customs: FTTTx 14 Jan 2014 FTTTx VAT – penalty for late payment – whether reasonable excuse – held, yes – appeal allowed – no liability to surcharge Citations: [2014] UKFTT 98 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 03 August 2022; Ref: scu.521685