Macdonald v Revenue and Customs (VAT – Penalties : Late Registration): FTTTx 30 Sep 2019

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 November 2022; Ref: scu.644003