Westoak Construction Ltd v Revenue and Customs: UTTC 15 May 2014

UTTC VAT default surcharge – VAT paid late – insufficiency of funds – Appellant awaiting payment for construction work undertaken from bodies within the public sector – whether reasonable excuse – no – Appeal dismissed

Connell TJ
[2014] UKFTT 469 (TC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525968