Premier Leisure (Events) Ltd v Revenue and Customs: VDT 2 Nov 2005

VDT VAT – PENALTIES – default surcharge – time-to-pay agreement for payment of tax by instalments – surcharge imposed in respect of unpaid instalments – liability to surcharge not fully spelt out in agreement and not appreciated by taxpayer – otherwise all the tax would probably have been paid by the due date – reasonable excuse for late payment established – appeal allowed

Citations:

[2005] UKVAT V19320

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 July 2022; Ref: scu.238059