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