References: [2014] UKFTT 464 (TC)
Links: Bailii
Coram: Michael S Connell
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 £1,256.97 was unfair and disproportionate – no – whether reasonable excuse – no – Appeal dismissed
