St James Marketing Ltd v Revenue and Customs (VAT – Default Surcharge Assessment): FTTTx 15 Dec 2020

VAT – default surcharge assessment pursuant to s 59 Value Added Tax Act 1994 – electronic submission of VAT return pursuant to Regulation 25A Value Added Tax Regulations 1995 and online payment of VAT – whether reasonable excuse established for late payment of VAT – no – appeal dismissed

Citations:

[2020] UKFTT 505 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 November 2022; Ref: scu.661820