Petchey v Revenue and Customs: FTTTx 9 Apr 2014 FTTTx VALUE ADDED TAX – default surcharge – whether reasonable excuse for late payment – no – whether penalty disproportionate – no – appeal dismissed [2014] UKFTT 344 (TC) Bailii England and Wales VAT Updated: 03 December 2021; Ref: scu.525375
