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
[2010] UKFTT 438 (TC)
Bailii

Updated: 02 March 2021; Ref: scu.426596