Deben Transport Ltd v Revenue and Customs: VDT 13 Feb 2006 VDT VAT – Default Surcharge – Late Return and Payment- whether reasonable excuse – s.71 (1) (b) Value Added Tax At 1994. Appeal dismissed. Citations: [2006] UKVAT V19460 Links: Bailii VAT Updated: 05 July 2022; Ref: scu.238986