Cardio-Analytics Ltd v Revenue and Customs: VDT 15 Aug 2006

DEFAULT SURCHARGE – Reasonable excuse – Appellant trading through two separate unforeseeable commercial setbacks – insufficiency of funds – whether reason for insufficiency afforded a reasonable excuse – held it did – appeal allowed

Citations:

[2006] UKVAT V19703

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 October 2022; Ref: scu.244593