FTTTx Vat – Penalties : Default Surcharge – Surcharges assessed for two periods – reasonable excuse – honest and reasonable belief that tax not due – no reasonable excuse – errors made by book-keeper – no reasonable excuse – electronic payment by Faster Payments on a Friday – deemed receipt on a weekend – reasonable excuse – appeal dismissed for one period and allowed for the other
[2015] UKFTT 385 (TC)
Bailii
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.551534