VAT – Administration : Accounting and Payment – default surcharge – can VAT credit under s 80 Value Added Tax Act 1994 be set against VAT for earlier periods which has already been paid – no – is a mistaken overpayment of VAT a reasonable excuse for late payment of VAT in respect of a subsequent VAT period – no – appeal dismissed
Citations:
[2018] UKFTT 494 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 09 February 2022; Ref: scu.632253