Civil penalty assessment – Late registration – Commissioners by letter granted appellant exemption from registration before that date – Appellant registered one year later when turnover increased – Commissioners sought penalty backdated before date of their letter – Appellant’s interpretation of letter preferred – Reasonable excuse proved – Finance Act 1985, sec. 15.
The issue was whether the appellant should pay the assessment for a civil penalty when he had received a letter from the commissioners stating that registration was not necessary.
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