VDT DEFAULT SURCHARGE – Reasonable excuse – Cheque wrongly made out – Genuine mistake – Not a reasonable excuse – VATA 1994 s71(1)(b) – Appeal dismissed Citations: [2004] UKVAT V18615 Links: Bailii Statutes: Value Added Taxes Act 1994 71(1)(b) VAT Updated: 11 June 2022; Ref: scu.199124