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:
Jurisdiction:
England and Wales
VAT
Updated: 23 June 2022; Ref: scu.519567