Freeley Inns Ltd v Revenue and Customs: VDT 24 Aug 2006

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 October 2022; Ref: scu.246087