Default Surcharge: Appellant the subject of a series of unfortunate events. Had anticipated and provided adequately for his return and payment to be on time. He overcame many hurdles but his cheque was returned because of early presentation of a direct debit which competed with his cheque to HMRC and both were not met. His unauthorised overdraft would have been pounds 1.44 for one working day only. Appeal allowed.
Citations:
[2006] UKVAT V19680
Links:
Jurisdiction:
England and Wales
VAT
Updated: 12 October 2022; Ref: scu.244221