VAT – default surcharge – company changing to annual accounting scheme – initial period fixed by HMRC at 10 months – notwithstanding company notified of 10 month accounting period trader assumed return would not be required until 12 months had elapsed -situation exacerbated by accountant having arranged for mail to be redirected following removal – appeal dismissed
Citations:
[2005] UKVAT V19228
Links:
Jurisdiction:
England and Wales
VAT
Updated: 30 May 2022; Ref: scu.230197