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FTT Logan Technical Resourcing Ltd v Revenue & Customs (VAT – default surcharge )

Mr Louw put forward a number of points which he submitted gave the Company a reasonable excuse, and Ms Rashid made submissions in response. I have considered each of those points below, and have gone on to decide in relation to each point whether the relevant facts were proven and if so whether they amounted to an objectively reasonable excuse.

For the reasons explained in the main body of this decision, I found that the Company did not have a reasonable excuse, and that the surcharges were not disproportionate.

Source: bailii.org

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