VAT – PENALTIES – default surcharge – cheque made out for wrong amount – shortfall in amount of tax sent with VAT return – a comparison between the cheque and the figures in the VAT return would have shown cheque to be incorrect – lack of due care – no reasonable excuse made out – surcharge justified at rate of 15 per cent having regard to previous defaults – appeal dismissed
Citations:
[2006] UKVAT V19446
Links:
Jurisdiction:
England and Wales
VAT
Updated: 19 July 2022; Ref: scu.239001