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Shorterm Group Ltd v Customs and Excise: VDT 30 Dec 2004

DEFAULT SURCHARGE – Reasonable excuse – Late payment – Shortage of funds – Appellant factored debts on basis that it could draw down amounts required to pay VAT – Appellant notified debt-factor of intention to draw down but received payment from debt-factor seven minutes late – Appellant unable to meet 3.30pm deadline for payment to Commissioners – Whether delay in receiving payment from debt-factor foreseeable – No – Whether reasonable excuse for late payment of tax – Yes
DEFAULT SURCHARGE – Reasonable excuse – Late payment – Appellant had team of two individuals to arrange electronic transfers – Senior member of team unexpectedly absent on account of son’s illness – Junior member of team failed to activate payment by 3.30pm on the due date – Whether reasonable excuse – Yes

Citations:

[2004] UKVAT V18900

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 October 2022; Ref: scu.221133

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