Clarke and Another v Revenue and Customs: VDT 18 Jun 2008

VDT VAT Default Surcharge – Reasonable excuse – Taxpayer’s accountant submitting return electronically – Received by HMRC at 1.42am on the day after due date – Direct debit to Appellant’s account effected three days later – Whether evidence to support earlier submission or reasonable excuse – Held – No.

Citations:

[2008] UKVAT V20713

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.272959