Varnkesh (T/A Perfect Pizza) v Customs and Excise: VDT 12 Apr 2005

DEFAULT SURCHARGE – cheque for first payment of VAT for pounds 4,341.31 not received – fire at sorting office – no – second cheque received late – no reasonable excuse – appeal dismissed

Citations:

[2005] UKVAT V19021

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.225164