Chameleon Technology (UK) Ltd v Revenue and Customs (VAT – Penalties : Default Surcharge): FTTTx 12 Oct 2018

VAT default surcharge – cash flow shortage – logistical problems caused delays in delivery of goods to customers – whether reasonable excuse for late payment – on the facts, yes – whether a request for time to pay had been considered by HMRC – no – whether reasonable excuse – yes – Appeal allowed

Citations:

[2018] UKFTT 603 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 October 2022; Ref: scu.632334