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)
Bailii
England and Wales
VAT
Updated: 29 November 2021; Ref: scu.516900