MAN (89/105)

No. 3540.

Decision given 26 April 1989.

Civil penalty – Reasonable excuse proved – Ignorance of law – Transfer of business from sole proprietorship to partnership – New taxable person created – No new registration – Ignorance not being ignorance of basic law afforded reasonable excuse – Finance Act 1985, sec. 15.

  The issue was whether the appellant was liable for an assessment in the sum of £3,904.99 for failing to register the transfer of a business from sole proprietorship to partnership.

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