Moc (Scotland) Ltd v Revenue and Customs (Vat – Penalties : Default Surcharge): FTTTx 15 Feb 2017

FTTTx (Vat – Penalties : Default Surcharge) VAT – default surcharge – late payments – VATA 1994, ss 59 and 71 and FA 2009, s 108- whether reasonable excuse – yes – Appeal granted

Citations:

[2017] UKFTT 180 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 February 2022; Ref: scu.578528