Powerscreen Equipment Ltd v Customs and Excise: VDT 4 Dec 2002

MISDECLARATION PENALTY – Reasonable excuse – Mitigation – Clerical error – Figure for sales omitted significant amount – Whether reasonable excuse that Commissioners were slow in responding to Appellant’s letter – No – Whether mitigation – No – Appeal dismissed

Citations:

[2002] UKVAT V17946

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 June 2022; Ref: scu.221403