VAT DEFAULT SURCHARGE – Failure to make payment of VAT by due date – Reasonable excuse of bad debts and problems with a specific contract – A reasonable business person would have foreseen these difficulties – no reasonable excuse found – Appeal dismissed.
Citations:
[2004] UKVAT V18843
Links:
Jurisdiction:
England and Wales
VAT
Updated: 19 October 2022; Ref: scu.221094