Fizique Health and Leisure v Revenue and Customs: VDT 4 Oct 2005 dls 2 years ago VDT Default Surcharge: Reasonable excuse; illness of one partner; drug addiction of second; whether reasonable excuse; appeal allowed in part. Citations: [2005] UKVAT V19273 Links: Bailii VAT Updated: 04 July 2022; Ref: scu.238003