FTTTx VAT default surcharge – payment six days late – Appellant obliged to pay electronically – payment made by cheque – major customer late in making payment which affected cash flow – insufficiency of funds – no request for time to pay – whether on the facts a reasonable excuse – no – appeal dismissed
[2015] UKFTT 23 (TC)
Bailii
England and Wales
VAT
Updated: 27 December 2021; Ref: scu.542034