Default Surcharge – payment made one day late – standing instruction to bank for payment on 25th day in each month – 25th fell on a Friday in relevant month – no reasonable excuse – penalty not disproportionate in sense of ‘plainly unfair’ – appeal dismissed
[2012] UKFTT 460 (TC)
Bailii
England and Wales
Taxes Management
Updated: 15 November 2021; Ref: scu.466044