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
An error in a VAT return which was corrected on the next quarter’s return was not a ‘serious misdeclaration’ justifying penalty as such.
Times 08-Feb-1994
England and Wales
Updated: 08 April 2022; Ref: scu.79344