Mango Personnel Ltd v Revenue and Customs: VDT 25 Oct 2006

VAT – PENALTIES – default surcharge – promise by bank manager to make payment of VAT in time although taxpayer’s bank account would become overdrawn beyond agreed limit – taxpayer relied upon promise – payment made two days late – taxpayer having reasonable excuse for believing payment would be made in time – appeal allowed

Citations:

[2006] UKVAT V19862

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 November 2022; Ref: scu.246168