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:
Jurisdiction:
England and Wales
VAT
Updated: 14 July 2022; Ref: scu.267513