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Aardvark Excavations Ltd v Revenue and Customs: VDT 23 Nov 2007

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 July 2022; Ref: scu.262520

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