Maloy and Flynn Recruitment Ltd v Revenue and Customs: FTTTx 19 Dec 2013

FTTTx VAT default surcharge – payment one day late – payment inadvertently made by BACS rather than FPS which delayed payment – whether reasonable excuse – no – whether penalty disproportionate – no – Appeal dismissed

Citations:

[2014] UKFTT 22 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 June 2022; Ref: scu.519567