MAN (88/155)

No. 2894

Decision given 15 July 1988.

Civil penalty – Issue of tax invoices by unauthorised person – Reasonable excuse – Person issuing invoices thought appellant was still registered – Person issuing invoices understandably confused in the circumstances – Finance Act 1985, sec. 15(1), (4).

  The issue was whether the appellant had a reasonable excuse for its issue of tax invoices while it was not registered for VAT and was thus an unauthorised person within sec. 15(1)(b) of the Finance Act 1985.

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