VDT DEFAULT SURCHARGE – Reasonable excuse – Late payment – Unexpected illness of sole cheque signatory – Appellant claimed to be unaware of availability to it of BACS and CHAPS facilities for making payment within extended period – Whether reasonable excuse – No – Appeal dismissed
Citations:
[2005] UKVAT V19147
Links:
Jurisdiction:
England and Wales
VAT
Updated: 03 July 2022; Ref: scu.229579