Datapoint Global Services Ltd (Formerly Touchbase Communications Ltd) v Revenue and Customs: VDT 9 Mar 2009

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)
[2009] UKVAT V20971
Bailii
England and Wales

Updated: 08 May 2021; Ref: scu.346550