Benchwark Distribution Ltd v Customs and Excise: VDT 23 Apr 2004

VAT – default surcharge – trading difficulties – insufficiency of funds – whether underlying reasons for insufficiency amounted to reasonable excuse – no – appeal dismissed
VAT – procedure – full decision requested after expiry of 14-day time limit – whether appellant prejudiced by time limit – decision issued despite substantial delay

Citations:

[2004] UKVAT V18574

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 October 2022; Ref: scu.199078