S C S Logistics Ltd v Revenue and Customs (Vat – Penalties : Reasonable Excuse); FTTTX 9 Dec 2015

References: [2015] UKFTT 4696 (TC)
Links: Bailii
FTTTx VAT – default surcharge – whether reasonable excuse – no – whether penalty disproportionate – no – appeal dismissed.
Last Update: 26-Dec-15 Ref: 557187