Littlemoss Preservation Ltd v Revenue and Customs: FTTTx 26 Oct 2011

VAT – default surcharges – reasonable excuse – bank refusing to allow overdraft facility- appeal allowed in part
Penalties – schedule 24 Finance Act 2007- Appeal dismissed

[2011] UKFTT 692 (TC)
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.449618