VDT DEFAULT SURCHARGE – Reasonable excuse – Enquiry as to effect of part payment – Misunderstanding – No clear evidence as to what was said – Tribunal not satisfied within VATA s.59(7) – Complaint of lack of advice as to cash accounting held not a reasonable excuse – Principle of proportionality not infringed – Appeal dismissed
Citations:
[2008] UKVAT V20902
Links:
VAT
Updated: 23 July 2022; Ref: scu.301880