VAT default surcharge – request for a Time To Pay arrangement under S.108 Finance Act 2009 – arrangement agreed after protracted delay – dispute as to period(s) for which arrangement was to relate – whether arrangement included disputed period or operated retrospectively from date of request
[2011] UKFTT 727 (TC)
Bailii
England and Wales
VAT
Updated: 12 January 2022; Ref: scu.449664
