Ward (T/A WPS Electrics) v Revenue and Customs: FTTTx 24 Mar 2011

FTTTX VAT – default surcharge – appeal out of time – permission granted for appeal out of time – whether reasonable excuse – no – penalty of andpound;916.35 – whether proportionate – yes – appeal dismissed

Citations:

[2011] UKFTT 207 (TC)

Links:

Bailii

VAT

Updated: 17 September 2022; Ref: scu.442955