LON (88/1177)

No. 3466

Decision given 14 March 1989.

Default surcharge – Reasonable excuse proved – Fire damaged appellant’s premises – Fire chaos caused late returns – Insurance claim not paid – Payment of tax by post-dated cheques offered – Finance Act 1985, sec. 19(6).

  The issue was whether the appellant had a reasonable excuse within sec. 19(6) of the Finance Act 1985 for failing to submit VAT returns by the due dates.

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