VDT Default Surcharge – Reasonable excuse – due date extended for bank electronic payments – late payment due to a non-functioning of electronic equipment at source – whether Appellant should have taken other steps to ensure that payment was made on time – yes – appeal dismissed – VAT Act 1994, sections 59(7)b and 71(1)(b)
Citations:
[2009] UKVAT V20971
Links:
Jurisdiction:
England and Wales
VAT
Updated: 23 November 2022; Ref: scu.346550