JZ Machtech Ltd v Revenue and Customs: FTTTx 19 Jun 2009 FTTTx VAT – default surcharge – reasonable excuse – dismissal of key employee – reliance on another person. Citations: [2009] UKFTT 233 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 05 October 2022; Ref: scu.408994