FTTTx VAT default surcharge – VAT paid late because the Appellant erroneously believed VAT due 21 days after due date for electronic return – whether reasonable excuse – no – whether part payment made on time – no – Appeal dismissed
Citations:
[2013] UKFTT 651 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 03 September 2022; Ref: scu.518616