MAN (88/861)

No. 3517.

Decision given 18 April 1989.

Civil penalty for late registration – Reasonable excuse proved – Appellant deaf and illiterate and unable to communicate with anyone except by sign language – Appellant unable to understand official documents – Appellant totally ignorant of VAT – Ignorance of basic law a reasonable excuse in appellant’s circumstances – Finance Act 1985, sec. 15.

  The issue was whether the appellant had a reasonable excuse for late notification of his liability to register for VAT or was liable to a civil penalty.

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