Professional Search Services Ltd v Revenue and Customs: FTTTx 10 Aug 2010

FTTTx Default surcharges under section 59 VATA 1994 for late payment of VAT – application of section 71(1) VATA – whether insufficiency of funds reasonable excuse – no.

Citations:

[2010] UKFTT 372 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 23 August 2022; Ref: scu.422362