VAT penalty under section 62 of the VATA for providing an incorrect certificate as to zero-rating. Whether ‘reasonable excuse’. Perrin v HMRC applied. Whether HMRC’s letter expressing a ‘non definitive’ view (which was wrong) sufficient to provide reasonable excuse. Held because view ‘non definitive’ and subsequent declaration in certificate expressly set out the correct position, no reasonable excuse. HMRC criticised for potentially leaving taxpayers in ‘no man’s land’ by expressing a view whilst at the same time saying that this was not a definitive response.
Citations:
[2019] UKFTT 712 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 26 November 2022; Ref: scu.646941
