DEFAULT SURCHARGE – Reasonable excuse – Appellant accepted in credit transfer scheme – Appellant’s erroneous belief that seven days’ grace applied also to payment by cheque – Lack of communication within Appellant company – Whether reasonable excuse – No – Appeal dismissed – VATA 1994 s 59(7)
Citations:
[2004] UKVAT V18679
Links:
Jurisdiction:
England and Wales
VAT
Updated: 27 November 2022; Ref: scu.199192