VAT default surcharge – temporary cash flow shortage – whether reasonable excuse for late payment – no – Appellant previously paid electronically and allowed an additional seven days – changed to making payment by cheque but unaware that he would no longer be entitled to additional seven days whether reasonable excuse – no – Appellant’s assertion that he had not been notified of earlier defaults not accepted – appeal dismissed
Citations:
[2019] UKFTT 361 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 24 October 2022; Ref: scu.638526