VAT – default surcharge – reasonable excuse – effect of reasonable excuse for an earlier unappealed surcharge on the amount of a surcharge assessment under appeal – whether section 59(7) and (8) prevents a tribunal from considering defaults other than the one directly occasioning the surcharge assessment under appeal or one within Section 59(8)(b) as regards the appealed surcharge- held: earlier defaults could be considered – appeal allowed in part.
Citations:
[2007] UKVAT V20468
Links:
Jurisdiction:
England and Wales
VAT
Updated: 12 July 2022; Ref: scu.262520