Openshaw Ltd v Customs and Excise: VDT 6 Apr 2005

DEFAULT SURCHARGE – no-one appearing – failure to transmit VAT electronically – new member of staff pressed wrong buttons – reliance on third party no reasonable excuse – appeal dismissed

Citations:

[2005] UKVAT V19012

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.225153