DEFAULT SURCHARGE – two surcharges – Appellant received two assessments which should have been cancelled but were not -Appellant kept asking for them to be cancelled but received no substantive reply – one of the Appellant’s letters was lost for some months – Appellant continued to receive demands for the payment of the tax assessed and interest -Appellant knew that it would receive a visit if it did not render a return – it therefore held back its returns so that it would receive a visit and could ensure that the assessments were cancelled – when the visit took place the returns were handed over – whether a reasonable excuse -very exceptionally yes – VATA 1994 S59 (7)(b)
[2004] UKVAT V18809
Bailii
England and Wales
Updated: 13 October 2021; Ref: scu.219794