VAT – penalty for late submission of EC Sales List- section 66 Value Added Tax Act 1994 – four month delay by HMRC after 100 day penalty period in issuing penalty notice – whether reasonable excuse – fairness – proportionality – Hok and Total Technology decisions of Upper Tribunal applied – appeal dismissed- comments on four month delay
Citations:
[2014] UKFTT 278 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 15 October 2022; Ref: scu.525296
