We R Your It Ltd v Revenue and Customs: FTTTx 2 Dec 2013

FTTTx VAT default surcharge – insufficiency of funds – whether reasonable excuse – no – whether penalty disproportionate – no – whether tax payer given opportunity to discuss time to pay arrangement – no – whether reasonable excuse – yes – Appeal allowed

Citations:

[2013] UKFTT 738 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 September 2022; Ref: scu.519647