Value Added Tax –surcharge liability notices – properly served– yes – whether short of staff and difficulty contacting HMRC reasonable excuse for late return – no – whether belief direct debit set up for ‘Time to Pay’ plan would pay for ongoing VAT liability reasonable when previous payment needed to be made manually – no – appeal dismissed
Source: bailii.org
Latest Posts in "United Kingdom"
- HMRC Guidance: Domestic reverse charge procedure (VAT Notice 735)
- Tribunal Finds Blind-Eye Knowledge Equals Deliberate Inaccuracy in Option to Tax Case
- Sonder Appeal Postponed: Court Grants Stay Amid Funding and Precedent Uncertainty
- Tribunal Rules Nursery Hot Meal Supplies Are Standard-Rated Catering, Not Zero-Rated Food
- Access Cards for Disabled Users Qualify for VAT Zero-Rating, Tribunal Rules
