VALUE ADDED TAX – default surcharges – five surcharges – insufficiency of funds -liquidation of a main supplier – bad debts – late payment of invoices – whether Appellant had a reasonable excuse for each default – no – appeal dismissed – VATA 1994 Ss 59(7)(b) and 71(1)(a)
[2005] UKVAT V19346
Bailii
England and Wales
VAT
Updated: 04 December 2021; Ref: scu.238053
