Philip Thomas Jones and Partners v Revenue and Customs: FTTTx 15 May 2014

VAT default surcharge – five late payments appealed – insufficiency of funds and illness of proprietor – whether reasonable excuse – no – whether surcharges disproportionate – no – Appeal dismissed

[2014] UKFTT 468 (TC)
Bailii
England and Wales

VAT

Updated: 05 December 2021; Ref: scu.526865