Impact Services Ltd (T/A Ecoclean Franchise) v Revenue and Customs: VDT 20 Nov 2008 dls 2 years ago VDT VAT – Default surcharge – Reasonable excuse – Illness asserted in correspondence – Inadequate evidence before the Tribunal – Appeal dismissed Citations: [2008] UKVAT V20873 Links: Bailii VAT Updated: 23 July 2022; Ref: scu.301846