VDT VALUE ADDED TAX – default surcharge – reasonable excuse – whether delay due to previous accountant refusing to hand papers to new accountant – whether reliance on another – whether reasonable excuse – no – appeal dismissed – VATA 1994 s 59(7)(b) and 71(1)(b).
Citations:
[2008] UKVAT V20745
Links:
Jurisdiction:
England and Wales
VAT
Updated: 19 July 2022; Ref: scu.273000