VAT DEFAULT SURCHARGE: reasonable excuse – book-keeper departed on one week notice – unable to find a replacement quickly which resulted in backlog of work and delay with VAT return – Appellant had three months to put in place cover arrangements which it failed to do -did not meet the standards of a prudent business person – no reasonable excuse – did the non-receipt of surcharge liability notice invalidate the default surcharge – Respondents not aware of this ground of Appeal until several days before the hearing – additional legal submissions invited on this ground of the Appeal – Appeal adjourned.
Citations:
[2006] UKVAT V19577
Links:
Jurisdiction:
England and Wales
VAT
Updated: 07 July 2022; Ref: scu.242766