Newman and Another v Revenue and Customs: VDT 7 Feb 2007

VDT DEFAULT SURCHARGE – Electronic payment – Instruction to bank by home computer on Friday evening – Transfer by BACS started Monday – Customs credited at Bank of England Wednesday – Due date under extension Tuesday – VAT Regs 1995 reg 40(3) – Notice 700 para 21.3.1 – Payment late – On facts no reasonable excuse – Appeal dismissed

Citations:

[2007] UKVAT V20006

Links:

Bailii

VAT

Updated: 10 July 2022; Ref: scu.249782