VALUE ADDED TAX – default surcharge – payment-on-account trader – conflicting and confusing information given by Respondents – trader acting on mistaken belief that seven days’ grace allowed to it when making payments electronically – one default excused because of confusion – whether subsequent default also excusable – no – further default attributable to bank error excusable – appeal allowed in part
Citations:
[2006] UKVAT V19500
Links:
Jurisdiction:
England and Wales
VAT
Updated: 17 July 2022; Ref: scu.239982