Richard Hathaway Lighting Ltd v Revenue and Customs: FTTTx 24 Jul 2014

FTTTx VAT default surcharge – VAT payment one day late – limit imposed by Appellants bank caused temporary insufficiency of funds – whether reasonable excuse – no – whether surcharges disproportionate – no – appeal dismissed

Micheal S Connell TJ
[2014] UKFTT 722 (TC)
England and Wales


Updated: 18 December 2021; Ref: scu.535346