ME and NE Wells v Her Majesty’s Revenue and Customs: VDT 19 Dec 2005

DEFAULT SURCHARGE – Reasonable excuse – Late payment – BACS payment arrangements activated one day late – Illness of partner – Whether reasonable excuse – No – Appeal dismissed

Citations:

[2005] UKVAT V19408

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 15 July 2022; Ref: scu.238099