VAT ruling favourable for small businesses

VAT ruling favourable for small businesses - 1992 - Financial Times 28 July 1992, 6(1) .

The Court of Appeal found that an electrical contractor was not able to pay VAT, which was due, accepting as a `reasonable excuse` the fact that the contractor`s chief customer had paid late. The decision is welcomed by the Federation of Small Businesses.


LATE PAYMENT
REDBRIDGE LBC
SMALL BUSINESSES
VALUE ADDED TAX