TLC Incentives Ltd v Revenue and Customs: FTTTx 7 Sep 2011

Appeal against VAT default surcharge – Appellant had installed new accounting system and first attempt to file the VAT return – correcting the error took longer than anticipated but Appellant did not contact HMRC – appeal dismissed – Appellant had no reasonable excuse

Citations:

[2011] UKFTT 617 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 January 2022; Ref: scu.449586