Buckstone Group Ltd v Revenue and Customs (Value Added Tax – Default Surcharges – Reasonable Excuse): FTTTx 25 Mar 2020

VALUE ADDED TAX – default surcharges – reasonable excuse – cash flow problems due to compulsory purchase order on land of the appellant or related company – not proved that cash flow problems unavoidable even with appropriate foresight and due diligence – excuse not objectively reasonable – appeal dismissed

Citations:

[2020] UKFTT 168 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 November 2022; Ref: scu.650677