Magna Kansei Ltd v Revenue and Customs: VDT 22 Nov 2006

VALUE ADDED TAX – default surcharge – instructions for electronic payment submitted to bank 13 minutes after cut-off time – payment arriving one day late – whether reasonable excuse – whether Appellant prevented by unforeseen circumstance from making timely payment – no – appeal dismissed

Citations:

[2006] UKVAT V19905

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 April 2022; Ref: scu.247544