Quarmby Garage Ltd v Revenue and Customs: FTTTx 2 Dec 2013

FTTTx VAT default surcharge – whether Appellant in surcharge liability extension period at date of default – yes – insufficiency of funds – whether reasonable excuse – no – whether penalty disproportionate – no – Appeal dismissed

Citations:

[2013] UKFTT 737 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 16 May 2022; Ref: scu.519641