Commissioners of Customs and Excise v P and O Steam Navigation Company: CA 8 Feb 1994

An error in a VAT return which was corrected on the next quarter’s return was not a ‘serious misdeclaration’ justifying penalty as such.

Citations:

Times 08-Feb-1994

Jurisdiction:

England and Wales

VAT

Updated: 08 April 2022; Ref: scu.79344