Click Distribution Ltd v Revenue and Customs: FTTTx 4 Nov 2009

VALUE ADDED TAX – default surcharge – reasonable excuse – s 59(7)(b) VATA 1994 – video games distributor – unexpectedly large VAT return – whether reasonable excuse for late payment of VAT – no – appeal dismissed

Citations:

[2009] UKFTT 297 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 September 2022; Ref: scu.409101