VDT VALUE ADDED TAX – Default surcharges – failure to despatch returns and payments of VAT by the due dates – whether reasonable excuse within s.59(7) VATA 1994 – taxpayer suffering prolonged illness involving absence from work – taxpayer offered in advance to submit estimated returns but told not to do so by the Commissioners’ National Advice Service – reliance on this advice was the cause of the defaults – held that amounted to a reasonable excuse – Bowen v CandE Comrs [1987] VATTR 255 and CandE Comrs. v Steptoe [1992] STC 757 considered – appeal allowed
Citations:
[2004] UKVAT V18862
Links:
VAT
Updated: 28 June 2022; Ref: scu.221129
