United Kingdom First-tier Tribunal (Tax) 7 December 2016, TC 05536 (Brian Hattam and Eileen Mary Hattam t/a EDF (UK) v Commissioners for Her Majesty's Revenue and Customs)

[2016] UKFTT 0811 (TC) TC05536 Appeal number:TC/2016/04652 VAT – default surcharge – late payment of VAT – whether reasonable excuse for late payment- no - whether disproportionate – no - appeal dismissed FIRST-TIER TRIBUNAL TAX CHAMBER BRIAN HATTAM and EILEEN MARY HATTAM t/a EDF (UK) Appellant - and - THE COMMISSIONERS FOR HER MAJESTY’S Respondents REVENUE & CUSTOMS TRIBUNAL: JUDGE ANNE SCOTT