MAN (88/791)

No. 3558

Decision given 25 April 1989.

Default surcharge – Return received late owing to a postal strike – Words and figures on payment cheque different – Bank of England returning cheque to commissioners although it could have collected the amount in words on cheque, which was the tax due – Whether reasonable excuse – Appeal allowed – Finance Act 1985, sec. 19.

  The issue was whether the appellant was liable to pay a default surcharge assessment in the sum of £263.55.

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