Evolve Partnership Ltd v Revenue and Customs: FTTTx 22 Aug 2014

FTTTx VALUE ADDED TAX – default surcharge – late payment – complicated history leading to confusion for trader – no reasonable excuse for default – comments on format of HMRC letters, but conduct of HMRC not within jurisdiction of the Tribunal – appeal dismissed

[2014] UKFTT 840 (TC)
Bailii
England and Wales

VAT

Updated: 20 December 2021; Ref: scu.536198