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Hot Air

Chris Reece brings us more VAT Tribunal summaries. This week he covers 20897 – 20901. These are up to date to 7 January 2009
Payment problems
Vent sought to blame a default on the sudden departure of the company's financial controller more than a month before the due date but as the evidence disclosed the return was ready on time and the actual problem was that Vent did not make payment until too late. There was no explanation for this and the appeal therefore had to fail.
Vent Air Systems Ltd
LON/08/2099 20897
Missing figure
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