Global Vehicle (UK) Ltd v Customs and Excise: VDT 26 Mar 2004

VDT VAT – Default surcharge – s.59 VATA 1994 – Whether a reasonable excuse was shown – Misdirection by an officer relied on by the Appellant, to the effect that a late payment of VAT in specified circumstances would not attract a surcharge – Finding that no misdirection established – Held no reasonable excuse shown – appeal dismissed

Citations:

[2004] UKVAT V18546

Links:

Bailii

Statutes:

Value Added Tax Act 1994 59

VAT

Updated: 10 June 2022; Ref: scu.195938