Second 2 None Vehicle Repairs v Revenue and Customs: FTTTx 2 Jun 2014 FTTTx VAT – late filing of returns – no proof of posting – one return dated after due date – no reasonable excuse Citations: [2014] UKFTT 554 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 31 August 2022; Ref: scu.526952