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)
Bailii
England and Wales
VAT
Updated: 18 December 2021; Ref: scu.535346
