VAT – PENALTIES – default surcharge – reliance on others to ensure compliance with requirements to lodge VAT returns and to pay tax by the due dates – cash-flow difficulties leading to insufficiency of funds to pay tax – lack of reasonable excuse – appeal dismissed
Citations:
[2006] UKVAT V19737
Links:
Jurisdiction:
England and Wales
VAT
Updated: 12 October 2022; Ref: scu.246087