UTTC VAT default surcharge – payment received by HMRC one day late – Appellant on holiday when return and VAT due which caused delay in payment – whether in the circumstances a penalty of andpound;1,256.97 was unfair and disproportionate – no – whether reasonable excuse – no – Appeal dismissed
Michael S Connell
[2014] UKFTT 464 (TC)
Bailii
England and Wales
VAT
Updated: 03 December 2021; Ref: scu.525967
