Northstar PMC Ltd v Revenue and Customs: FTTTx 6 Aug 2014 dls 3 years ago FTTTx VAT – Late Return and payment – surcharge – whether reasonable excuse – whether amount disproportionate – No – Sections 59 and 71 VATA 1994 – Appeal dismissed [2014] UKFTT 768 (TC) Bailii VAT Updated: 20 December 2021; Ref: scu.535816