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Hht Ltd v Revenue and Customs: VDT 13 Jul 2005

VAT – PENALTIES – default surcharge – extra seven days allowed for payment of VAT by electronic means – intended same-day payment by CHAPS – written instruction given to bank for payment on seventh day by that means – unanticipated failure of bank to process instruction – held reasonable for taxpayer to have expected payment to be made in time – appeal allowed

Citations:

[2005] UKVAT V19169

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 02 June 2022; Ref: scu.229932

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