VAT default surcharge – VAT paid late – Appellant mistakenly believed VAT was in credit and deducted ‘credit’ from VAT payment – whether reasonable excuse – no – insufficiency of funds – whether reasonable excuse – no – Appeal dismissed
[2014] UKFTT 262 (TC)
Bailii
England and Wales
VAT
Updated: 03 December 2021; Ref: scu.525307
