FTTTx VAT – Whether reasonable excuse for late submission of 11 CIS returns during the period November 2011 to September 2012. Yes in part for the first three returns, no for the remainder. Whether special circumstances existed yes, penalty reduced.
[2014] UKFTT 725 (TC)
Bailii
VAT
Updated: 20 December 2021; Ref: scu.535795
