Stratford Glass Ltd v Revenue and Customs (VAT – Penalties : Default Surcharge): FTTTx 26 Nov 2019

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 November 2022; Ref: scu.646911