Acquier v Her Majesty’s Revenue and Customs: VDT 20 Mar 2009 dls 3 years ago VDT VAT – default surcharge – reasonable excuse – reliance on another – VATA 1994 s71(1)(b) – appeal dismissed [2009] UKVAT V20980 Bailii England and Wales Updated: 03 September 2021; Ref: scu.346547 br>