DEFAULT SURCHARGE – VAT return and cheque for tax despatched too late to arrive by due date – due date a Sunday – cheque dated on the Sunday – return and cheque posted on the day before – inevitable that return and tax would be received by Customs after the due date – no reasonable excuse apparent – appeal dismissed
[2004] UKVAT V18764
Bailii
England and Wales
Updated: 26 October 2021; Ref: scu.213728