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:
VAT
Updated: 17 August 2022; Ref: scu.409132