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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Akber & Co v Customs & Excise [2003] UKVAT V18443 (19 December 2003)
URL: http://www.bailii.org/uk/cases/UKVAT/2003/V18443.html
Cite as: [2003] UKVAT V18443
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Decision Summary Information |
|
| Decision Number: | V/18443 |
| Appellant: | Akber & Co |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
MICHAEL s
JOHNSON
|
| Date of Decision: | 19.12.2003 |
| Main Category: | VAT - PENALTIES |
| Main Subcategory: | Default surcharge |
| Notes: | |
| VAT - PENALTIES - default surcharges - reasonable on the facts to expect payment of tax made by electronic means to have been received by seventh day after due date and therefore to be in time - payment by means of cheque not made by due date seeing that on the facts the cheque was despatched after due date - appeal allowed in respect of first accounting period but dismissed in respect of second accounting period |
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| Decision to Download: | No copy available |