Marden Management Ltd v Revenue and Customs: VDT 30 Jun 2005

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 July 2022; Ref: scu.229579