Ready and Another (T/A The Open Kitchen Cafe) v Revenue and Customs (Vat – Penalties : Late Registration): FTTTx 18 Apr 2016

FTTTx VAT – VAT Assessment in default of returns by taxpayer partnership which had traded above VAT registration threshold – retrospective registration – VATA 1994 Schedule 1 paragraphs 1 and 3 – penalty for late registration – s 70 VATA 1994 – whether reliance on advice of accountant a reasonable excuse – no – whether assessment exceeded best judgement calculation – yes – appeal allowed in part

[2016] UKFTT 255 (TC)
Bailii
England and Wales

VAT

Updated: 14 January 2022; Ref: scu.562871