FTTTx (Vat – Penalties : Default Surcharge) VALUE ADDED TAX – default surcharges imposed under Section 59 Value Added Tax Act 1994 – whether Time to Pay arrangement covered liabilities arising in the future – no – whether the Appellant had a reasonable excuse for late payment of VAT – no – surcharges confirmed
[2016] UKFTT 405 (TC)
Bailii
England and Wales
VAT
Updated: 17 January 2022; Ref: scu.565786