LON (89/879 and 90/69)

No. 5002

Decision given 20 June 1990.

Default surcharge – Computer unable to produce accounts properly – Visit by a Customs’ computer audit officer – Appellant instructed to submit returns compiled manually and that estimated returns would not be acceptable – Whether reasonable excuse – Finance Act 1985. sec. 19.

  The issue was whether the appellant had a reasonable excuse for late submission of VAT returns.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.