Struebel (T/A Two Stroke To Turbo) v Revenue and Customs: FTTTx 10 Feb 2014

FTTTX VALUE ADDED TAX – default surcharge – surcharge at 10% rate – fourth alleged default- whether reasonable excuse – on the facts yes -whether first non-appealable default a material default in relation to fourth default – meaning of section 59(8) Value Added Tax Act 1993- whether reasonable excuse for first default -on the facts yes – appeal allowed

[2014] UKFTT 177 (TC)
England and Wales


Updated: 30 November 2021; Ref: scu.521806