Godolphin Management Company Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2018] UKFTT 285 (TC)

FTT-Tax
Godolphin Management Company Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge)
[2018] UKFTT 285 (TC)

Decision Number: TC 06515

Appellant: Godolphin Management Company Limited

Respondent: The Commissioners for Her Majesty's Revenue & Customs

Chairmen / Special Commissioners: Harriet MORGAN

Date Of Decision: 30/05/2018

Main Category: VAT - PENALTIES

Main Subcategory: Default surcharge

Notes: VAT - default surcharge - whether the appellant had a reasonable excuse - whether the surcharge was disproportionate - appeal allowed in part