Oswald v The Commissioner for Revenue and Customs: FTTTx 28 Jun 2011

Value Added Tax – late payment of tax due (8 days) – default surcharge imposed – whether ‘reasonable excuse’ – Section 71 VATA 1994 – Appeal dismissed.

Citations:

[2011] UKFTT 421 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 21 October 2022; Ref: scu.443135