MTS Recovery and Repairs Ltd v Revenue and Customs: FTTTx 27 Apr 2011

FTTTx Value Added Tax – Value Added Tax Act 1994, Sections 59 and 71 – default surcharge – whether insufficiency of funds to pay tax amounted to a reasonable excuse – Appeal dismissed.

Citations:

[2011] UKFTT 274 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 March 2022; Ref: scu.442995