Peter Cowsill Ltd v Revenue and Customs (VAT – Penalties : Default Surcharge): FTTTx 15 Nov 2017

VAT default surcharge – insufficiency of funds in account to which direct debit was to be applied – Appellant had funds in another account – whether reasonable excuse – no – Appeal dismissed

[2017] UKFTT 826 (TC)
Bailii
England and Wales

VAT

Updated: 01 November 2021; Ref: scu.600975