Fraser (T/A Machine Tools Maintenance and Sales) v Revenue and Customs: FTTTx 27 Aug 2013

FTTTx Value Added Tax – Surcharges for late payments of Tax; whether disproportionate or unfair – No, Simple error in submitting payment instructions whether reasonable excuse – not reasonable excuse; appeal dismissed

[2013] UKFTT 456 (TC)


Updated: 20 November 2021; Ref: scu.515206