DEFAULT SURCHARGE – BACS payment confirmed by Bank as paid before the due date but not received by commissioners until after the due date because of a bank holiday -payment reasonable expected by appellant – section 59 8 (a) VAT 1994 – appeal allowed
Citations:
[2007] UKVAT V20282
Links:
Jurisdiction:
England and Wales
VAT
Updated: 14 September 2022; Ref: scu.259062