Smartcomm Ltd v Revenue and Customs: VDT 28 Jun 2006

DEFAULT SURCHARGE – Reasonable excuse – Insufficiency of funds – No evidence as to cause depriving Appellant of means to pay – VATA 1994 s.71 – Appeal dismissed

Citations:

[2006] UKVAT V19640

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 October 2022; Ref: scu.243267