Lal (T/A Park Licensed Groceries) v Revenue and Customs: FTTTx 28 Apr 2014 dls 2 years ago FTTTX VALUE ADDED TAX – default penalty surcharge – whether reasonable excuse for late payment – no – appeal dismissed Citations: [2014] UKFTT 409 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 09 July 2022; Ref: scu.525359