Synergy Lifting Ltd v Revenue and Customs: FTTTx 18 Dec 2018

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)
England and Wales


Updated: 19 November 2021; Ref: scu.632479