FTTTx VAT – penalty for failure to register – Schedule 41 Finance Act 2008 – whether reasonable excuse or breach of human rights – no – whether penalty qualified for mitigation down to 0% under paragraph 13(5)(a) – meaning of ‘time when tax first becomes unpaid by reason of the failure’ – whether disclosure made … Continue reading Taste of Thai Ltd v Revenue and Customs: FTTTx 22 May 2013