Wilmslow Audio Ltd v Revenue and Customs: FTTTx 23 Dec 2013

FTTTx Value Added Tax – Penalty for late payment of Tax; whether failed direct debit on day payment due rectified the following morning constituted reasonable excuse – no. No reasonable excuse offered for failures in earlier quarters; appeal dismissed

Citations:

[2014] UKFTT 37 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 June 2022; Ref: scu.519586