Honiton Carpets Ltd v Revenue and Customs: FTTTx 3 Oct 2013

FTTTx VAT – late submission of VAT Returns and payment of VAT due on returns – whether scale of penalty is disproportionate to the gravity of the offence , or plainly unfair, and whether penalty should be reduced – Decision of Upper Tribunal in Total Technology (Engineering) Ltd applies. Whether reasonable excuse for late submission of return – No.

[2013] UKFTT 549 (TC)
England and Wales


Updated: 29 November 2021; Ref: scu.516900