Vald Birn (UK) Ltd v Revenue and Customs: VDT 1 Apr 2008

VAT – DEFAULT SURCHARGE – Appellant ceased trading – Managing director responsible for the VAT administration – unable to solicit help from former employees – a large surcharge in excess of pounds 50,000 – a prudent business person would have anticipated and dealt with the problems experienced by the Appellant – the large surcharge arose from the Appellant’s persistent failure to comply with the deadlines – no reasonable excuse – Appeal dismissed.

Citations:

[2008] UKVAT V20638

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 July 2022; Ref: scu.267513