VDT VAT Default Surcharge – Reasonable excuse – Taxpayer’s accountant submitting return electronically – Received by HMRC at 1.42am on the day after due date – Direct debit to Appellant’s account effected three days later – Whether evidence to support earlier submission or reasonable excuse – Held – No.
Citations:
[2008] UKVAT V20713
Links:
Jurisdiction:
England and Wales
VAT
Updated: 18 July 2022; Ref: scu.272959