Sew and Go Ltd v Revenue and Customs: FTTTx 4 Apr 2012

VAT – default surcharge – late payment of tax – electronic payment – whether despatched in time – erroneous belief that Faster payments system applied – held, not despatched in time – whether reasonable excuse – on facts, no – whether surcharge disproportionate given short delay – no -appeal dismissed
[2012] UKFTT 243 (TC)
Bailii
England and Wales

Updated: 30 October 2021; Ref: scu.462712