J and K Farragher Ltd v Revenue and Customs: FTTTx 10 Mar 2014

VAT default surcharge – VAT paid late – Appellant mistakenly understood direct debit to be in place – also awaiting CIS refund due from HMRC – whether reasonable excuse – no – VAT remained unpaid at date of appeal – s84(3)A VATA – Appeal struck out

[2014] UKFTT 261 (TC)
Bailii
England and Wales

VAT

Updated: 15 November 2021; Ref: scu.525270