VAT – PENALTIES – default surcharge – Appellant requesting payment of VAT by instalments – finance manager of Appellant unable to attend to submission of VAT return and payment of tax by reason of family illness – Appellant in funds to pay tax by due date – found by tribunal that return submitted and tax paid late by reason of awaiting response to request for payment by instalments and not by reason of unanticipated absence of manager – no reasonable excuse shown – appeal dismissed
Citations:
[2007] UKVAT V20055
Links:
Jurisdiction:
England and Wales
VAT
Updated: 23 October 2022; Ref: scu.250494