VAT – default surcharge – CIS deductions wrongly made by contractors – request made to HMRC for repayment – repayment made after the due date for VAT and on the same basis as CIS deductions properly made – whether reasonable excuse – whether within the Steptoe exception – yes to the extent that HMRC were holding incorrectly deducted CIS – appeal allowed in part
Citations:
[2014] UKFTT 61 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 22 May 2022; Ref: scu.521696
