Up and Running (Harrogate) Ltd v Revenue and Customs: VDT 20 Jul 2005

VAT – PENALTIES – default surcharge – late refund of amounts of tax by Customs in previous quarters not a reasonable excuse for late submission of VAT return and late payment of tax in current VAT quarter – appeal dismissed

Citations:

[2005] UKVAT V19173

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 May 2022; Ref: scu.229937