Ultimate Leisure (Scotland) Ltd v Customs and Excise: VDT 27 Apr 2004

VDT Default Surcharge: Return and Cheque posted on Sunday 29 June. Due date 30 June. No post office uplift at that post box that day. No reasonable excuse. Appeal dismissed.

Citations:

[2004] UKVAT V18573

Links:

Bailii

VAT

Updated: 11 June 2022; Ref: scu.199111