Encase Ltd v Revenue and Customs: VDT 3 Jul 2008 dls 2 years ago VDT DEFAULT SURCHARGE – Late payment – Reasonable excuse – Failure to activate CHAPS payment by due date – Appeal dismissed. Citations: [2008] UKVAT V20732 Links: Bailii Jurisdiction: England and Wales VAT Updated: 19 July 2022; Ref: scu.272994