FTTTx Vat – Penalties : VAT default surcharge – payment made one day late by FPS – no direct debit arrangement in place – Appellant understood he had additional three days to make payment – whether reasonable excuse – no – whether penalty disproportionate – no – appeal dismissed
[2016] UKFTT 697 (TC)
Bailii
England and Wales
VAT
Updated: 24 January 2022; Ref: scu.570571