CMS Peripherals Ltd v Revenue and Customs: ChD 14 May 2007

Appeal against imposition of surcharges after failure to make payments on account of liability to VAT. Defence of reasonable excuse.

Judges:

Kitchin J

Citations:

[2007] EWHC 1128 (Ch)

Links:

Bailii

Statutes:

Value Added Tax Act 1994 59(A)

Jurisdiction:

England and Wales

VAT

Updated: 06 July 2022; Ref: scu.253457