Adkins v Customs and Excise: VDT 7 Jun 2004 dls 4 years ago VDT Default Surcharge – Failure to ensure payment by electronic transfer was transmitted or received timeously – previous knowledge of time required – appeal refused. Citations: [2004] UKVAT V18645 Links: Bailii VAT Updated: 11 June 2022; Ref: scu.199154