Jones (T/A GW Jones Contractors Ltd) v Revenue and Customs: VDT 7 Feb 2006

DEFAULT SURCHARGE – Reasonable excuse – Late payment – Whether Customs had wrongly date stamped the date of receipt – No – Whether earlier overpayments of tax were cause of late payment – No – Whether postal strike delayed receipt of payment – No – Appeals dismissed

Citations:

[2006] UKVAT V19704

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 October 2022; Ref: scu.244647