Dukes Contracts v Customs and Excise: VDT 4 May 2004

DEFAULT SURCHARGE – Reasonable excuse – Cash shortage caused by mismanagement of construction contract on part of Appellant – Incapacity through illness of chief executive – Whether reasonable foresight and due diligence would have prevented the insufficiency of funds – No – Appeal allowed

Citations:

[2004] UKVAT V18587

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 June 2022; Ref: scu.199125