MAN (89/28)

No. 3546

Decision given 18 April 1989.

Default surcharge – Reasonable excuse proved – Distinction between reason for delay and excuse for delay – Insufficiency of funds caused by postal strike – Strike not normal hazard of trade and appellant not at fault – Finance Act 1985, sec. 33(2)(a).

  The issue was whether the tribunal could look behind an apparent insufficiency of funds to pay tax to the reason for that insufficiency, and thus allow the appeal against an assessment of default surcharge despite the provisions of the Finance Act 1985, sec. 33(2)(a).

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