VDT DEFAULT SURCHARGE – Appellant one day late with his payment – Appellant blameworthy for the default – failed to give priority to his VAT affairs – did not make enquiries with his bank about timescales and cut off time for electronic payments – chose not to reclaim VAT as input tax – benefitted from concession not to enforce surcharges of less than andpound;400 – no reasonable excuse – payment not dispatched in time – ten per cent surcharge proportionate to the Appellant’s transgression – Appeal dismissed.
Citations:
[2008] UKVAT V20813
Links:
Jurisdiction:
England and Wales
VAT
Updated: 30 July 2022; Ref: scu.301790