Marsdens Caterers of Sheffield Ltd v Revenue and Customs: FTTTx 2 Jul 2014 dls 3 years ago FTTTx VALUE ADDED TAX: default penalty surcharge; unexpected departure of group accountant reasonable excuse-no; surcharge disproportionate-no. [2014] UKFTT 645 (TC) Bailii VAT Updated: 17 December 2021; Ref: scu.534274