United Kingdom First-tier Tribunal (Tax) 26 October 2011, TC 01534 (Littlemoss Preservation Ltd v Commissioners for Her Majesty's Revenue and Customs)
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United Kingdom · · · 26-10-2011
[2011] UKFTT 692 (TC) TC01534 Appeal number TC/2011/02376 VAT – default surcharges – reasonable excuse – bank refusing to allow overdraft facility- appeal allowed in part Penalties – schedule 24 Finance Act 2007- Appeal dismissed FIRST-TIER TRIBUNAL TAX LITTLEMOSS PRESERVATION LTD Appellant - and - THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS Respondents TRIBUNAL: LADY MITTING (JUDGE)
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