Industrial Therapy Organisation (Bristol) Ltd v Customs and Excise: VDT 16 May 2003

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 July 2022; Ref: scu.221163