London Needs Cooling Ltd v Revenue and Customs: FTTTx 29 Aug 2018

VALUE ADDED TAX – default surcharge – delay in paying part of the tax due in respect of a prescribed accounting period allegedly caused by a fault in the Respondents’ system – whether or not a reasonable excuse – conclusion that, as this related to only part of the amount due, the issue of reasonable excuse was irrelevant – appeal dismissed

Citations:

[2018] UKFTT 525 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 July 2022; Ref: scu.632255