FTTTx VALUE ADDED TAX – default surcharge – late payment of VAT – daily restriction on total payments from bank account – whether reasonable excuse – no – proportionality – whether disproportionate in trader’s circumstances – need for evidence – insufficient evidence to show that disproportionate – held, not disproportionate – appeal dismissed
[2015] UKFTT 678 (TC)
Bailii
England and Wales
Taxes – Other
Updated: 09 January 2022; Ref: scu.558260