Default surcharge

Generally

Case Law – Covercraft Ltd. (1989) 4 BVC 632 ; Elmcrown Hotels Ltd. (1989) 4 BVC 603 ; Intersport Manchester Ltd. (1989) 4 BVC 679 ; Rocco Mana Ltd (t/a Spearmint Rhino Rouge) [2011] TC 01027

Postal strikes

Commentary – Indirect Tax Reporter ¶60-476