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:
Statutes:
Jurisdiction:
England and Wales
VAT, Taxes Management
Updated: 03 September 2022; Ref: scu.449473