Manvik Plant and Hire Limited v Revenue and Customs: FTTTx 24 Jun 2009 FTTTx Failure to submit VAT returns on time – default surcharge penalties – fraudulent employee – reasonable excise – Appeal allowed Citations: [2009] UKFTT 144 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 03 August 2022; Ref: scu.373685