Scott (T/A Roy Scott Joinery) v Revenue and Customs: FTTTx 17 Feb 2012 FTTTx Penalty for late registration for VAT – section 70 VATA 1994 – whether reliance on advice of accountant a reasonable excuse – no – appeal dismissed. Citations: [2012] UKFTT 138 (TC) Links: Bailii VAT Updated: 05 October 2022; Ref: scu.451987