Robert W Brownlie Motors Engineers Ltd v Revenue and Customs: FTTTx 20 Aug 2015 dls 3 years ago FTTTx VAT – Penalties : Default Surcharge – reasonable excuse; proportionality; VATA 1994 s59; appeal dismissed. [2015] UKFTT 416 (TC) Bailii England and Wales VAT Updated: 03 January 2022; Ref: scu.551550