MAN (89/998) & (90/97)

No. 4847

Decision given 3 May 1990.

Default surcharge – Two appeals – No reasonable excuse contended for the first – Whether the appellant was entitled to pay VAT by credit transfer – Whether the return and tax were submitted by the extended due date – Finance Act 1985, sec. 19.

  The issue was whether the appellant had rendered its tax within the seven-day extension allowed when paying by credit transfer.

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