Mr Williams argued that he had a reasonable excuse. He explained that the payment had been due on a bank holiday and his business, a pub, was very busy over the bank holiday long weekend. The VAT return had been prepared by Mr Williams’ accountant, who had advised him of the amount to pay, and the date for payment. It was held that this was not a reasonable excuse and the penalty was not disproportionate.
Source: deeksvat.co.uk
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