Lygate v Revenue and Customs: VDT 18 Apr 2006

VDT Default surcharge: One day late. HMRandC visit 3/11/05 when bank should have been instructed Appellants wife undergoing treatment in hospital relating to end stage of pregnancy; Appellant at hospital with wife; Bank instructed 4/11/05, monies received HMRandC one day late; Appeal allowed of consent.

Citations:

[2006] UKVAT V19552

Links:

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VAT

Updated: 06 July 2022; Ref: scu.241864