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:
VAT
Updated: 04 July 2022; Ref: scu.230178