S C S Logistics Ltd v Revenue and Customs (Vat – Penalties : Reasonable Excuse): FTTTX 9 Dec 2015 dls 3 years ago FTTTx VAT – default surcharge – whether reasonable excuse – no – whether penalty disproportionate – no – appeal dismissed. [2015] UKFTT 4696 (TC) Bailii England and Wales VAT Updated: 08 January 2022; Ref: scu.557187