- Appeal against default surcharges issued by HMRC for periods 09/20, 12/20, and 03/21
- AFSL sought permission to bring an appeal outside the statutory time limit
- Appeal was dismissed and surcharges upheld
- Hearing was held via video with public access
- AFSL is a taxable person registered for VAT since September 2017
- AFSL’s business activity is the installation of telecommunications equipment
- Late payments and surcharges issued for periods 06/20, 09/20, and 12/20
- No explanation provided for late payment in period 09/20
- Surcharge issued at 2% rate for period 09/20 was £710.79
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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