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Assume that the rates and allowances for 2004/05 apply throughout this part.(b) Explain th

时间:2021-04-25 19:34:39 解答: 75 次

Assume that the rates and allowances for 2004/05 apply throughout this part.

(b) Explain the consequences of filing the VAT returns late and advise Fred how he should deal with the

underpayment and bad debt for VAT purposes. Your explanation should be supported by relevant

calculations. (10 marks)

正确答案:

(b) Late filing of VAT returnsThe late filing of two or more VAT returns within the period of one year will give rise to a default surcharge. This occurs wheneither– The return is late and/or– The payment is late.Customs & Excise will serve a surcharg

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