Swaley Security Ltd v Revenue and Customs: VDT 6 Aug 2007

DEFAULT SURCHARGE – BACS payment confirmed by Bank as paid before the due date but not received by commissioners until after the due date because of a bank holiday -payment reasonable expected by appellant – section 59 8 (a) VAT 1994 – appeal allowed

Citations:

[2007] UKVAT V20282

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 September 2022; Ref: scu.259062