TGS Construction Services v Revenue and Customs: FTTTx 16 Sep 2010

FTTTx VAT – default surcharge – reasonable excuse – insufficiency of funds – underlying cause of insufficiency of funds giving rise to reasonable excuse – CandE Commissioners v Steptoe considered – appeal allowed

Citations:

[2010] UKFTT 438 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 31 August 2022; Ref: scu.426596