NA Kays Horticultural Products Ltd v Customs and Excise: VDT 9 Dec 2004

VDT DEFAULT SURCHARGE – tax return and tax due said to have been despatched in March – due date falling at end of April – return and tax found to have been received in May – no ground for discharging surcharge – non attendance of appellant – appeal dismissed

Citations:

[2004] UKVAT V18882

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 June 2022; Ref: scu.221121