This case concerns Bicester Property Interiors Limited (BPIL)’s appeal against HMRC’s decision to issue default surcharges for the VAT periods of 04/20, 01/21 and 04/21. It was not disputed that BPIL fell into default in a number of VAT periods, however BPIL took the view it had a reasonable excuse and therefore penalties should not be applied.
Source Constable
