VALUE ADDED TAX – default surcharge – instructions for electronic payment submitted to bank 13 minutes after cut-off time – payment arriving one day late – whether reasonable excuse – whether Appellant prevented by unforeseen circumstance from making timely payment – no – appeal dismissed
Citations:
[2006] UKVAT V19905
Links:
Jurisdiction:
England and Wales
VAT
Updated: 05 April 2022; Ref: scu.247544