DEFAULT SURCHARGE – reasonable excuse – unaware that extension of time for electronic payments did not apply to payment on account businesses – IT failures – did the Appellant satisfy burden of proof – yes in case of IT failure, no otherwise — VATA 1994 s 59(7)
Citations:
[2009] UKVAT V20938
Links:
Jurisdiction:
England and Wales
VAT
Updated: 16 October 2022; Ref: scu.301732