VAT default surcharge – VAT not paid on time – member of staff had ‘made mistakes’ resulting in the late payment – five previous defaults – whether reasonable excuse – no – whether penalty unfair or disproportionate – no – appeal dismissed
Citations:
[2019] UKFTT 706 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 19 November 2022; Ref: scu.646911