VAT – breach of registration threshold – failure to notify liability to register – penalty under Sch 41 FA 2008 – goods supplied to non-EU countries – mistaken belief that supplies were ‘exempt’ – whether reasonable excuse – whether excuse continued – whether disclosure ‘prompted’ or ‘unprompted’ – appeal allowed in part
Citations:
[2019] UKFTT 607 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 05 November 2022; Ref: scu.644003