George and Another (T/A Abraxas Cookshop Llp) v Revenue and Customs: FTTTx 12 Feb 2014

FTTTx VAT default surcharge – VAT not paid on time due to cash flow difficulties – whether reasonable excuse – no – whether surcharge disproportionate – no – whether time to pay arrangement in place for earlier default – yes – appeal allowed in part

[2014] UKFTT 191 (TC)


Updated: 30 November 2021; Ref: scu.521784