DEFAULT SURCHARGES – three reasonable excuses for separate periods involving illness of accountant, insufficient funds and sudden absence of chief executive overseas – appeal dismissed – VATA 1994 s59(7)(b) and s71(1)(a) and (b)
Citations:
[2005] UKVAT V19236
Links:
Jurisdiction:
England and Wales
VAT
Updated: 30 May 2022; Ref: scu.230199