VDT DEFAULT SURCHARGE – preliminary issue – first default charge notice defective – insufficient evidence – not defective – application of stagger – letter from customs unclear – appellant entitled to apply stagger even though pre-stagger return received – appeal allowed with costs.
Citations:
[2008] UKVAT V20722
Links:
Jurisdiction:
England and Wales
VAT
Updated: 19 July 2022; Ref: scu.272974