Jervis B Webb Company Ltd v Commissioners of Customs and Excise: VDT 1 Jul 2004

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 November 2022; Ref: scu.199192