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.
Citations:
[2010] UKFTT 211 (TC)
Links:
Jurisdiction:
England and Wales
VAT, Taxes Management
Updated: 23 August 2022; Ref: scu.422239
