Lovibonds Brewery Ltd v Revenue and Customs (Vat – Penalties : Default Surcharge): FTTTx 6 May 2016 FTTtx VAT – default surcharge – whether the appellant had a reasonable excuse – whether the surcharge was disproportionate – appeal dismissed [2016] UKFTT 303 TC Bailii England and Wales VAT Updated: 16 January 2022; Ref: scu.564367