VAT – PENALTIES – default surcharge – no appearance for Appellant – Appellant requesting payment of VAT by instalments – request made on final date for payment of tax – payment by instalments agreed but on terms that default surcharge would be payable – no reasonable excuse for avoiding surcharge shown – appeal dismissed
Citations:
[2007] UKVAT V20053
Links:
Jurisdiction:
England and Wales
VAT
Updated: 22 October 2022; Ref: scu.250496