Iconeyewear Distribution Ltd v Revenue and Customs: VDT 19 Jun 2007

VAT – PENALTIES – default surcharge – payment of tax by electronic transfer – payment made too late to ensure receipt by Customs by due date – no reasonable excuse apparent for late payment – appeal dismissed

Citations:

[2007] UKVAT V20213

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 May 2022; Ref: scu.258972