Fantastic Illuminations Ltd v Revenue and Customs: FTTTx 24 Apr 2009

FTTTx VAT – Default surcharge – Electronic payment of tax received one day after the due date – whether the payment was made ‘at such a time and in such a manner that it was reasonable to expect that it would be received by the Commissioners’ in time – held that it was – Appeal allowed

Citations:

[2009] UKTFF 60 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 July 2022; Ref: scu.373608