Macpherson (T/A Robert’s Flooringcoverings) v Revenue and Customs: FTTTx 9 Dec 2011

FTTTx Value Added Tax – whether Appellant is liable for Default Surcharges – Yes. Whether agreement for payment by instalments waives the surcharge – No. Whether reasonable excuse for late returns and or late payment – No. Appeal dismissed.

Citations:

[2011] UKFTT 811 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 21 October 2022; Ref: scu.450922