PRACTICE – out of time appeal – illness preventing Appellant from making returns on time – while still capable of working she could still have appealed surcharges
DEFAULT SURCHARGE – effect of long-term illness – reasonable excuse accepted for periods during which illness prevented the Appellant from making returns
Citations:
[2006] UKVAT V19426
Links:
Jurisdiction:
England and Wales
VAT
Updated: 02 June 2022; Ref: scu.237953