Accounting Alliance Ltd v The Commissioners of Customs And Excise: VDT 14 Feb 2001

VDT DEFAULT SURCHARGE – Reasonable excuse – Application to Commissioners to stagger accounting periods – Letter of approval warned that return form may be issued under old regime – Meaning of letter not clear – Whether reasonable excuse – Appeal allowed – VATA 1994 s 59

Judges:

Angus Nicol (Chairman), Miss A West Fca

Citations:

LON/01/688-ACC NIC

Links:

VDT

Statutes:

Value Added Tax Act 1994 59

VAT

Updated: 28 April 2022; Ref: scu.174701