FTTTx VALUE ADDED TAX – default surcharge – appeal against 15% surcharge – whether a Time To Pay (‘TTP’) agreement for an earlier period – TTP requested before due date but agreed afterwards – TTP in place but payment condition broken – VAT payment date falling on Easter Saturday – whether reasonable excuse – whether surcharge disproportionate and/or unfair, taking into account both Easter Saturday and the different treatment of direct debit arrangements – the FTT’s jurisdiction – Total Technology, Hok, Noor and Oxfam considered – appeal dismissed and surcharge upheld.
[2013] UKFTT 329 (TC)
Bailii
England and Wales
VAT
Updated: 17 November 2021; Ref: scu.513502