AT Warner Sons Ltd v Revenue Customs: VDT 1 Jun 2006

DEFAULT SURCHARGE – Manageress of public house had breakdown – Owner very concerned and distracted – Payment sent off nine days late – Locum put in place – Arrangements made in time with bank to meet cheque – Held reasonable excuse for late payment – Appeal allowed

Citations:

[2006] UKVAT V19605

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 August 2022; Ref: scu.242800