VDT DEFAULT SURCHARGE – Reasonable excuse – Cheque wrongly made out – Genuine mistake – Not a reasonable excuse – VATA 1994 s71(1)(b) – Appeal dismissed
Citations:
[2004] UKVAT V18615
Links:
Statutes:
Value Added Taxes Act 1994 71(1)(b)
VAT
Updated: 11 June 2022; Ref: scu.199124