FTTTx VAT default surcharge – Appellant’s book-keeper was only individual in the company who was able to complete return and arrange payment of vat – book-keeper ill when vat due for payment – whether reasonable excuse – no – whether penalty disproportionate – no – Appeal dismissed
[2014] UKFTT 877 (TC)
Bailii
England and Wales
VAT
Updated: 20 December 2021; Ref: scu.536044