DEFAULT SURCHARGE – Calculations of surcharge – Returns submitted late – Whether payments should be treated as made in time on account of excess payments in response to assessments – No – Whether payments on account should be treated as made where there was underclaimed input tax to which trader was entitled – No – Appeals dismissed
Citations:
[2005] UKVAT V19178
Links:
Jurisdiction:
England and Wales
VAT
Updated: 02 June 2022; Ref: scu.229931