Yorkshire Dales Ice Cream Ltd v Revenue and Customs: FTTTx 29 Jul 2014 FTTTX VAT – Default surcharge – SECTION 59 Value Added Tax Act 1994 – Reasonable excuse – Proportionality – appeal dismissed. [2014] UKFTT 726 (TC) Bailii VAT Updated: 20 December 2021; Ref: scu.535798