J and R Leasing Ltd v Revenue and Customs: FTTTx 12 Sep 2013 FTTTx Value Added Tax – Surcharge for late submission of VAT return; whether reasonable excuse – no; appeal dismissed Citations: [2013] UKFTT 473 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 16 May 2022; Ref: scu.515554