Woodfield Technologies Ltd v Revenue and Customs (VAT – Penalties : Default Surcharge): FTTTx 13 Jul 2015 FTTTx VAT default surcharge – insufficiency of funds – payment of VAT one day late – whether reasonable excuse – no – appeal dismissed [2015] UKFTT 345 (TC) Bailii England and Wales VAT Updated: 02 January 2022; Ref: scu.550573