YSL Video Wall Hire Ltd v Revenue and Customs: FTTTx 16 Nov 2009

FTTTx VAT – default surcharge – insufficiency of funds not a reasonable excuse- Customs and Excise Commissioners v Steptoe (1992) considered – insufficiency of funds alleged to have been caused by Appellant awaiting funds from creditor – whether reasonable excuse principles satisfied.

Citations:

[2009] UKFTT 307 (TC)

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.409132