Kingslodge Developments Ltd v Revenue and Customs: VDT 2 Feb 2006

VAT – PENALTIES – default surcharge – cheque made out for wrong amount – shortfall in amount of tax sent with VAT return – a comparison between the cheque and the figures in the VAT return would have shown cheque to be incorrect – lack of due care – no reasonable excuse made out – surcharge justified at rate of 15 per cent having regard to previous defaults – appeal dismissed

Citations:

[2006] UKVAT V19446

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.239001