Commissioners of Customs and Excise v Nomura Property Management Services Ltd: QBD 21 Mar 1994

A patent error did not nullify a VAT return, and a serious mis-declaration existed despite the fact that a correction had been filed before a penalty notice was issued, and the penalty notice remained valid and appropriate.

Citations:

Times 22-Mar-1994, Ind Summary 21-Mar-1994

Jurisdiction:

England and Wales

VAT

Updated: 08 April 2022; Ref: scu.79343