The Baker Street Kitchen v Revenue and Customs: FTTTx 22 Feb 2017

VAT – default surcharge penalty – VAT paid late – yes – whether there was a reasonable excuse – no – challenge to proportionality of penalty – held not disproportionate – appeal dismissed

Citations:

[2017] UKFTT 201 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 February 2022; Ref: scu.578507