Westwood v Revenue and Customs: FTTTx 25 Jul 2011

FTTTx VAT Penalties – First and second surcharges imposed under S.59(C) TMA 1970 – Appellant unable to pay due to difficult trading conditions – says may have been able to pay had he known a surcharge would be imposed – whether reasonable excuse – no – surcharges confirmed.

Citations:

[2011] UKFTT 496 (TC)

Links:

Bailii

Statutes:

Taxes Manement Act 1970 59(C)

Jurisdiction:

England and Wales

VAT, Taxes Management

Updated: 03 September 2022; Ref: scu.449473