French Polish Ltd v Revenue and Customs: FTTTx 13 Jan 2014

VAT default surcharge – insufficiency of funds – CIS refund due from HMRC to Appellant – whether reasonable excuse – no – whether penalty disproportionate – no – Appeal dismissed

Citations:

[2014] UKFTT 91 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.521688