Vat – Penalties : Late Registration – VAT – failure to notify liability to register – penalty under Sch 41 FA 2008 – reliance on a third party – statutory exclusion for reasonable excuse – involvement of an agent – relief under para 21 of Sch 41 – whether – reasonable care by taxpayer to avoid failure – appeal dismissed
Citations:
[2017] UKFTT 693 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 01 April 2022; Ref: scu.598977