Stewart (T/A Nether Abbey Hotel) v Revenue and Customs: FTTTx 4 Dec 2014 FTTtx VAT – late submission of payment of VAT due on returns -whether surcharge should be reduced – No. [2014] UKFTT 1079 (TC) Bailii England and Wales VAT Updated: 24 December 2021; Ref: scu.540314