KTG Recruitment Ltd v Revenue and Customs: FTTTx 8 Nov 2013

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 September 2022; Ref: scu.518616