Valued Added Tax – Default surcharge – Return and payment sent ten days late – Director and her husband went on holiday and did not submit Return and payment until after holiday until they checked on sufficient funds – whether reasonable excuse – answer no – Appeal dismissed – s.50 and s.71 VATA 1994
References: [2010] UKFTT 198 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 24 September 2020; Ref: scu.422247
