DEFAULT SURCHARGE – Reasonable excuse – Cash shortage caused by mismanagement of construction contract on part of Appellant – Incapacity through illness of chief executive – Whether reasonable foresight and due diligence would have prevented the insufficiency of funds – No – Appeal allowed
Citations:
[2004] UKVAT V18587
Links:
Jurisdiction:
England and Wales
VAT
Updated: 11 June 2022; Ref: scu.199125