VALUE ADDED TAX – Default Surcharge – Payment of VAT made late because of difficulties with internet banking – Held not a reasonable excuse for late payment – Issue of whether there was a pre-existing surcharge period as a condition of liability to the surcharge – This depended on whether the relative surcharge liability notice had been served on the Appellant within the meaning of section 59(3) VATA – Found as a fact that it had been so served – Appeal dismissed
Citations:
[2006] UKVAT V19656
Links:
Jurisdiction:
England and Wales
VAT
Updated: 04 September 2022; Ref: scu.244152