Kellet v Revenue and Customs (Vat – Penalties : Default Surcharge): FTTTx 25 Apr 2016 dls 3 years ago FTTTx VAT – default surcharge – late payment of VAT – whether reasonable excuse for late payment – whether disproportionate – appeal dismissed [2016] UKFTT 281 TC Bailii England and Wales Taxes – Other Updated: 16 January 2022; Ref: scu.564353