FTTTx VAT default surcharge – HMRC erred in removing Appellant from annual accounting scheme following a default which occurred due to technical reasons and for which HMRC bore some responsibility – error resulted in reasonable expectation by Appellant of reinstatement to scheme and delayed VAT return and payment – whether reasonable excuse – yes – Appeal allowed
[2013] UKFTT 689 (TC)
Bailii
England and Wales
VAT
Updated: 26 November 2021; Ref: scu.518615