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:
Jurisdiction:
England and Wales
VAT
Updated: 21 July 2022; Ref: scu.238048