FTTTx VAT – penalty assessment for ‘prompted careless inaccuracy’ in VAT return – Appellant failed to notify HMRC that centrally issued assessments were too low – Appellant asserted that returns were completed in accordance with HMRC advice – whether reasonable excuse – no – appeal dismissed
[2014] UKFTT 735 (TC)
Bailii
England and Wales
VAT
Updated: 20 December 2021; Ref: scu.535790