Reasonable excuse for misdeclaration on VAT return. Where a company relied upon the return having been prepared by someone else, the tribunal could look behind the assertion to examine the underlying reason for the misdeclaration. It should be no more difficult to establish the reasonable cause excuse when the company had relied upon a third party than if the return had been prepared internally.
Citations:
Ind Summary 15-Feb-1993
Statutes:
VAT
Updated: 08 April 2022; Ref: scu.80658
