Tanfern Ltd v Customs and Excise: VDT 1 Apr 2005 dls 2 years ago VDT DEFAULT SURCHARGE – Reasonable excuse – Christmas shut-down blamed for non-payment – Whether reasonable excuse – No – Appeal dismissed. Citations: [2005] UKVAT V19008 Links: Bailii VAT Updated: 30 June 2022; Ref: scu.225160