VAT default surcharge – five defaults recorded and three surcharges levied – whether a Time to Pay arrangement existed – on the evidence, no – whether genuine belief that had a Time to Pay arrangement – yes – whether this amounted to a reasonable excuse – yes for three of the five periods – whether it was fair and just not to adjourn the appeal to hear further evidence – yes – appeal allowed in part
[2011] UKFTT 731 (TC)
Bailii
England and Wales
VAT
Updated: 14 January 2022; Ref: scu.449654