VAT – Penalties : Default Surcharge – payment made two days late – instructions given to bank in time but financial limit on amount of FPS bank transfer caused delay – penalty for similar delay in earlier default period cancelled by HMRC – whether reasonable excuse – no – appeal dismissed
[2018] UKFTT 745 (TC)
Bailii
England and Wales
VAT
Updated: 19 November 2021; Ref: scu.632479
