VDT LATE REGISTRATION PENALTY – reasonable excuse – advice taken by non-registered charity on whether point A made them registrable resulting in obtaining further advice that identified point B leading to an earlier registration date while concluding that point A on its own would not have made the Appellant registrable – whether Appellant has reasonable excuse – yes – whether loses that defence because of taking further advice rather than informing Customs about point A – no – appeal allowed
Citations:
[2006] UKVAT V19749
Links:
VAT
Updated: 07 July 2022; Ref: scu.244788