On Demand Communications Ltd v Revenue and Customs: FTTTx 23 Feb 2012

FTTTx Value Added Tax – Default surcharge – Late payment due to administrative error – Whether reasonable excuse – No – Whether penalty disproportionately large – No.

Citations:

[2012] UKFTT 159 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.451982