Lloyds TSB Bank Plc v Revenue and Customs: VDT 9 Nov 2005

NOTICE OF DEMAND – Information – Documents – Whether Commissioners’ specification reasonable – Yes
PENALTY – Reasonable excuse – Non-compliance with notice of demand- Whether doubts as to validity of notice a reasonable excuse – No – Whether legal advice as to validity of notice a reasonable excuse – No

Citations:

[2005] UKVAT V19330

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 21 July 2022; Ref: scu.238048