Sandpiper Car Hire Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2018] UKFTT 267 (TC)
Notes: VAT - default surcharge - reasonable excuse - serious and life-threatening illnesses - reliance on manager - theft by manager - continued attempts to meet obligations - whether reasons for relying on a third party can provide a reasonable excuse - appeal allowed - approach of HMRC to dealing with people with disabilities