Silver Software Consultants Ltd v Revenue and Customs: VDT 23 Aug 2005

DEFAULT SURCHARGES – three reasonable excuses for separate periods involving illness of accountant, insufficient funds and sudden absence of chief executive overseas – appeal dismissed – VATA 1994 s59(7)(b) and s71(1)(a) and (b)

Citations:

[2005] UKVAT V19236

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 May 2022; Ref: scu.230199