TFD (Scotland) Ltd v Revenue and Customs (Vat – Penalties : Default Surcharge): FTTTx 25 Aug 2015

FTTTx VAT – Default Surcharge – reasonable excuse – insufficiency of funds – whether trading conditions and economic climate relevant – Value Added Tax Act 1994, Section 71(1)(a) – No – appeal dismissed

[2015] UKFTT 425 (TC)
Bailii
Value Added Tax Act 1994 71(1)(a)
England and Wales

VAT

Updated: 03 January 2022; Ref: scu.552003