FTTTx VAT – Default Surcharge – Value Added Tax Act 1994, sections 59 and 71 – The cause of insufficiency of funds – Whether or not a reasonable excuse for late payment – yes for part of the non-payments for two periods – no for the remaining eight periods – allocation of payments – proportionality
[2016] UKFTT 296 TC
Bailii
England and Wales
VAT
Updated: 16 January 2022; Ref: scu.564348