Hobson (T/A Rubicon Developments) v Revenue and Customs: FTTTx 25 Jun 2013 FTTTx VAT – default surcharge – Section 59 Value Added Tax Act 1994 – mistake – reasonable excuse – proportionality – appeal dismissed [2013] UKFTT 365 (TC) Bailii VAT Updated: 17 November 2021; Ref: scu.513485