Value Added Tax – late payment of tax due (8 days) – default surcharge imposed – whether ‘reasonable excuse’ – Section 71 VATA 1994 – Appeal dismissed.
[2011] UKFTT 420 (TC)
Bailii
England and Wales
VAT
Updated: 02 November 2021; Ref: scu.443112
Value Added Tax – late payment of tax due (8 days) – default surcharge imposed – whether ‘reasonable excuse’ – Section 71 VATA 1994 – Appeal dismissed.
[2011] UKFTT 420 (TC)
Bailii
England and Wales
VAT
Updated: 02 November 2021; Ref: scu.443112