Registration – Failure to notify – Civil penalty – Computer software designer paid royalties – Advances and royalties in first year exceeding registration limit – Whether appellant knew or ought to have known that future annual supplies would exceed registration limit – Whether failure to register caused by pressure of business a ‘reasonable excuse’ – Finance Act 1985, sec. 15.
The issue was an appeal against a penalty assessment of £2,945.84 made in accordance with the provisions of the Finance Act 1985, sec. 15.
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