(Vat – Penalties : Default Surcharge) VALUE ADDED TAX – default surcharge – Section 59 Value Added Tax Act 1994 – whether there was a reasonable excuse for the default – no – whether the penalty was disproportionate to the default – no – appeal dismissed
Citations:
[2017] UKFTT 207 (TC)
Links:
Statutes:
Jurisdiction:
England and Wales
VAT
Updated: 06 February 2022; Ref: scu.578539
