6 decisions turning on vat-default-surcharge.
Tax LawFirst-tier Tribunal (Tax)14 May 2026[2026] UKFTT 1107 (TC)Added 31 Jul 2026
Westbury Collections Ltd, a debt collection business incorporated in February 2019 and VAT-registered from 14 February 2019, appealed against VAT default surcharges totalling £19,395.60 imposed under section 59 of the Value Added…
Tax LawFirst-tier Tribunal (Tax)7 Sept 2011[2011] UKFTT 616 (TC)Added 6 Aug 2026
Blaze Group Holdings Ltd appealed against VAT default surcharges imposed by HM Revenue and Customs in respect of the VAT periods 06/10, 09/10 and 12/10. The appellant's managing director, Mr Fred Allen, was telephoned on 28…
Tax LawFirst-tier Tribunal (Tax)10 Jun 2011[2011] UKFTT 386 (TC)Added 6 Aug 2026
Mr Graham Roth, trading as Phillips Roth & Company, appealed to the First-tier Tribunal (Tax Chamber) against three VAT default surcharges imposed by the Commissioners for Her Majesty's Revenue and Customs in respect of the…
Tax LawVAT and Duties Tribunal17 Jul 2006Added 6 Aug 2026
Adrel Ltd appealed against default surcharges imposed by the Commissioners for Her Majesty's Revenue & Customs in respect of VAT due for the periods 08/05 and 11/05. The company's case, as it emerged from the papers, was that the…
Tax LawVAT and Duties Tribunal17 Jan 2006Added 6 Aug 2026
The appellant, Miss Usha Devi Teji, was formerly a practising barrister. Following the birth of a child in 1995 she developed endometriosis, a gynaecological complaint causing extreme pain and requiring regular surgery, with…
Tax LawVAT and Duties Tribunal9 Mar 2005Added 6 Aug 2026
Impact Services Ltd appealed to the VAT and Duties Tribunal at the London Tribunal Centre against a decision of the Commissioners of Customs and Excise imposing a default surcharge in respect of value added tax. The appeal was a…