Harris and others (T/A the Marcia Inn) v Revenue and Customs: VDT 3 Aug 2005

VAT – PENALTIES – default surcharge – taxpayers’ bookkeeper admitted to hospital unexpectedly in order to give birth prematurely – reasonable excuse found for late submission of VAT return – cheque for tax returned unpaid by taxpayers’ bank because of unanticipated depletion of account by direct debit mistakenly initiated by another creditor – reasonable excuse found for non-payment of tax – balance of tax due remaining unpaid by reason of insufficiency of funds – tribunal precluded in law from finding reasonable excuse in respect of that tax – appeal dismissed

Citations:

[2005] UKVAT V19221

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 May 2022; Ref: scu.230189