VAT – PENALTIES – default surcharge – extra days allowed for payment of VAT for electronic means – payment by bank giro credit transfer – notes on reverse of Form VAT 100 found to be misleading – reasonable excuse held to exist for late payment of tax in reliance upon wording of notes – appeal allowed
[2005] UKVAT V19164
Bailii
England and Wales
VAT
Updated: 27 December 2021; Ref: scu.229612