Guest (T/A All Hours Drain and Plumbing Services Ltd) v Revenue and Customs: FTTTx 24 Mar 2015 dls 3 years ago FTTTx VAT- default surcharge – s 59A VATA 1994 – whether reasonable excuse – No – whether surcharge disproportionate – No – Appeal dismissed [2015] UKFTT 135 (TC) Bailii England and Wales VAT Updated: 29 December 2021; Ref: scu.545097