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:
Jurisdiction:
England and Wales
VAT
Updated: 04 July 2022; Ref: scu.238059