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Alto Digital Networks Ltd v Revenue and Customs: VDT 21 Feb 2006

VAT – default surcharge – company believing it had been told that it had 5 additional business days to pay VAT – bank error further delaying receipt of VAT by Commissioners – section 59(7) VAT Act 1994 – reasonable excuse – reasonable expectation of receipt on time.

Citations:

[2006] UKVAT V19464

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.238977

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