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 |