Stonewood Electronic Ltd v Revenue and Customs: VDT 17 Mar 2006

VDT Default Surcharge – cheque sent to HMRC with request not to present immediately – cheque not presented before date VAT due – whether receipt of cheque is payment – whether default – whether reasonable excuse – Sections 59 and 71 VATA

Citations:

[2006] UKVAT V19512

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.239985