O’Brien Contractors Ltd v Revenue and Customs: FTTTx 3 Apr 2014

VAT – default surcharge – s 59 VATA 1994 – whether reasonable excuse – whether time-to-pay agreements in place – whether disproportionate penalty – appeal dismissed

Citations:

[2014] UKFTT 323 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 October 2022; Ref: scu.525372