LON (88/1080)

No. 3349

Decision given 6 February 1989.

Civil penalty for late registration – Reasonable excuse proved – Reliance on another – Misrepresentation by accountant that appellant need not register until last quarter of year – Circumstances where reliance on another no reasonable excuse outlined – Finance Act 1985, sec. 33(2)(b).

  The issue was whether reliance on another person to perform a task could constitute a reasonable excuse.

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