LON (88/878)

No. 3595

Decision given 10 February 1989.

Default surcharge – Return received after due date – Whether postal delay – Whether return and tax dispatched in time – Whether reasonable excuse – Finance Act 1985, sec. 19.

  The issue was whether the appellant was liable for a default surcharge in respect of period 3/88 and whether a change in management meant that the default surcharge provisions started afresh after a change of management.  p. 604   

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