FTTTx VALUE ADDED TAX – default surcharge – insufficiency of funds – whether exceptional underlying reasons for lack of funds – for one period, held no – for the subsequent period, particular circumstances leading to limited availability of funds – appeal dismissed in respect of first period, allowed in respect of second period
[2016] UKFTT 226 (TC)
Bailii
England and Wales
VAT
Updated: 13 January 2022; Ref: scu.561937