Linnpin Ltd v Revenue and Customs: FTTTx 31 Oct 2014 dls 3 years ago FTTTx VAT – default surcharge – late payments – whether reasonable excuse – No – Sections 59 and 71 VATA 1994 – Appeal dismissed [2014] UKFTT 999 (TC) Bailii England and Wales VAT Updated: 23 December 2021; Ref: scu.538987