VAT DEFAULT SURCHARGE – Appellant missed Bank deadline by five minutes to make telegraphic transfer – Appellant did not know about the deadline – Appellant had not made enquiries with bank about its timetable for making telegraphic transfer – no reason advanced for missing the deadline other than lack of knowledge – no reasonable excuse – appeal dismissed
Citations:
[2005] UKVAT V19247
Links:
VAT
Updated: 04 July 2022; Ref: scu.237975