Fogarty (Filled Products) Ltd v Revenue and Customs: FTTTx 7 Oct 2014

VAT default surcharges – conjoined appeals relating to three separate VAT quarter – whether reasonable excuse late payment – insufficiency of funds – whether reasonable excuse – yes – whether time to pay arrangement in place – Appeal allowed in part

[2014] UKFTT 936 (TC)
Bailii
England and Wales

VAT

Updated: 22 December 2021; Ref: scu.537672