VAT – PENALTIES – default surcharge – taxpayers’ bookkeeper admitted to hospital unexpectedly in order to give birth prematurely – reasonable excuse found for late submission of VAT return – cheque for tax returned unpaid by taxpayers’ bank because of unanticipated depletion of account by direct debit mistakenly initiated by another creditor – reasonable excuse found for non-payment of tax – balance of tax due remaining unpaid by reason of insufficiency of funds – tribunal precluded in law from finding reasonable excuse in respect of that tax – appeal dismissed
Citations:
[2005] UKVAT V19221
Links:
Jurisdiction:
England and Wales
VAT
Updated: 30 May 2022; Ref: scu.230189