FTTTx VAT default surcharge – VATA 1994 s71(1)(b) – inadvertent transfer of funds out of, instead of into, Appellant’s bank account by director caused a shortfall and a default – whether reasonable excuse – no – whether penalty disproportionate – no appeal dismissed
Citations:
[2014] UKFTT 596 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 31 August 2022; Ref: scu.526931
