Brown (T/A Monkey Pine) v Revenue and Customs (VAT – Penalties : Default Surcharge): FTTTx 7 Jun 2019

VAT default surcharge – temporary cash flow shortage – whether reasonable excuse for late payment – no – Appellant previously paid electronically and allowed an additional seven days – changed to making payment by cheque but unaware that he would no longer be entitled to additional seven days whether reasonable excuse – no – Appellant’s assertion that he had not been notified of earlier defaults not accepted – appeal dismissed

Citations:

[2019] UKFTT 361 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 October 2022; Ref: scu.638526