Pinnacle Office Equipment Ltd v Revenue and Customs: FTTTx 11 May 2010

VALUE ADDED TAX RETURN – failure to furnish return – misdeclaration – failure to pay tax due – reasonable excuse – reliance on any other person – reliance on employed accountant – accountant responsible for late payment and misdeclaration – whether accountant’s ill health reasonable excuse for default – Value Added Tax Act 1994, section 71 – appeal dismissed.
[2010] UKFTT 211 (TC)
Bailii
England and Wales

Updated: 27 February 2021; Ref: scu.422239