CEL Electrical Logistics Ltd v Revenue and Customs: VDT 21 Oct 2008

VDT DEFAULT SURCHARGE – time of posting – were returns dispatched at such time as it would have been reasonable to expect they would have been received on time – Respondents’ procedures – appeal dismissed

Judges:

Lady Mitting C

Citations:

[2008] UKVAT V20839

Links:

Bailii

VAT

Updated: 23 July 2022; Ref: scu.301801