DL Riches and Another (T/A By-Design) v Revenue and Customs: VDT 24 Oct 2005

VDT DEFAULT SURCHARGE – Reasonable excuse – Late return – Member of accountant’s staff unexpectedly absent – Whether reasonable excuse to rely on accountant’s failure – No – Appeal dismissed

Citations:

[2005] UKVAT V19304

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 July 2022; Ref: scu.237999