DEFAULT SURCHARGE – Reasonable excuse – Charity training and employing people with learning difficulties – Costs of running charity met from sales and grants from Employment Service and local government – Introduction of minimum wage greatly increased wages – Coincided with substantial reduction in grants – Underlying cause of insufficiency of funds – Whether reasonable excuse – Appeal allowed – VATA 1994, ss 59(1), (7), 71(1)(a)
Citations:
[2003] UKVAT V18147
Links:
Jurisdiction:
England and Wales
VAT
Updated: 28 July 2022; Ref: scu.221163