Goodacre Carpets of Kendal Ltd v Revenue and Customs: VDT 20 Feb 2007

VAT – PENALTIES – default surcharge – no appearance for Appellant – Appellant requesting payment of VAT by instalments – request made on final date for payment of tax – payment by instalments agreed but on terms that default surcharge would be payable – no reasonable excuse for avoiding surcharge shown – appeal dismissed

Citations:

[2007] UKVAT V20053

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 October 2022; Ref: scu.250496