VAT DEFAULT SURCHARGE: Reasonable Excuse for not paying VAT on time for period 05/06 -General Manager sought to destabilise the Appellant company by poaching key members of staff and principal customer for his rival business – The Managing Director completely unaware of the General Manager’s action which was the underlying cause of the Appellant’s failure to pay the VAT due on time – A prudent business person acting with due diligence and reasonable foresight could not have anticipated the difficulties caused by the General Manager -reasonable excuse found – Appeal allowed
[2006] UKVAT V19888
Bailii
England and Wales
Updated: 18 October 2021; Ref: scu.247551