H and R Gray Haulage Ltd v Revenue and Customs (VAT – Penalties : Reasonable Excuse): FTTTx 27 Nov 2018

VALUE ADDED TAX -Appeal against default surcharges- payments consistently paid late- HMRC kept fully informed throughout the default period – choices made to use funds for costs other than tax payments- whether a reasonable excuse- no – Value Added Tax Act 19994 sections 59 and 59A – Appeal dismissed

[2018] UKFTT 698 (TC)
England and Wales


Updated: 22 January 2022; Ref: scu.632394