United Kingdom First-tier Tribunal (Tax) 29 April 2016, TC 05069 (GH Preston Partnership v Commissioners for Her Majesty's Revenue and Customs)

[2016] UKFTT 0296 (TC) TC05069 Appeal number: TC/2012/08509 VAT – Default Surcharge – Value Added Tax Act 1994, sections 59 and 71 – The cause of insufficiency of funds – Whether or not a reasonable excuse for late payment – yes for part of the non-payments for two periods – no for the remaining eight periods – allocation of payments - proportionality FIRST-TIER TRIBUNAL TAX CHAMBER GH PRESTON