VAT – imposition of default surcharge – sections 59 and 59A Value Added Tax Act 1992 – final payment of VAT due was lower than the amount stated in a return, reasonable excuse, impact on default surcharge period, whether penalty imposed by virtue of a later delayed instalment payment proportionate in the circumstances – appeal allowed.
Citations:
[2020] UKFTT 84 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 05 November 2022; Ref: scu.649176