VAT default surcharge – appellant unable to logon to HMRC’s Gateway system to make payment by electronic transfer – Web chat discussion with HMRC did not assist – appellant appeared to be using wrong ID number but that was not apparent at the time – whether reasonable excuse – on the facts – yes – appeal allowed
Citations:
[2019] UKFTT 192 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 17 October 2022; Ref: scu.635749