VAT – default surcharge – trading difficulties – insufficiency of funds – whether underlying reasons for insufficiency amounted to reasonable excuse – no – appeal dismissed
VAT – procedure – full decision requested after expiry of 14-day time limit – whether appellant prejudiced by time limit – decision issued despite substantial delay
Citations:
[2004] UKVAT V18574
Links:
Jurisdiction:
England and Wales
VAT
Updated: 12 October 2022; Ref: scu.199078