Sargeant (T/A Panther Crane Services Ltd) v Revenue and Customs: FTTTx 23 Apr 2014

VAT default surcharge – VAT paid to agent for onward transmission to HMRC -paid five days late – whether reasonable excuse – no – whether surcharge disproportionate – no – appeal dismissed

Citations:

[2014] UKFTT 386 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 October 2022; Ref: scu.525381