One-on Railway Engineering Ltd v Revenue and Customs: VDT 12 Sep 2005

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:

Bailii

VAT

Updated: 04 July 2022; Ref: scu.237975