LON (87/562)

No. 3385

Decision given 16 February 1989.

Civil penalty – Failure to register – Reasonable excuse proved – Appellant’s lack of knowledge was not ignorance of basic VAT law – Finance Act 1985, sec. 15.

  The issue was whether ignorance of a technical procedure to be followed to transfer a VAT registration constituted ignorance of basic VAT law or whether it afforded a defence of reasonable excuse to a civil penalty assessment for late registration.

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