VDT Default Surcharge – cheque sent to HMRC with request not to present immediately – cheque not presented before date VAT due – whether receipt of cheque is payment – whether default – whether reasonable excuse – Sections 59 and 71 VATA
Citations:
[2006] UKVAT V19512
Links:
Jurisdiction:
England and Wales
VAT
Updated: 17 July 2022; Ref: scu.239985