Skelton Transport Group Plc v Revenue and Customs: VDT 20 Jul 2005

VDT VAT – PENALTIES -default surcharges – agreement by taxpayer with Customs for payment of arrears of VAT on terms that taxpayer would pay future tax on time and be liable for pre-existing and future default surcharges – held that in consequence no reasonable excuse existed for avoiding liability for surcharges under appeal – appeal dismissed

Citations:

[2005] UKVAT V19239

Links:

Bailii

VAT

Updated: 04 July 2022; Ref: scu.230178