LON (89/1200)

No. 4586

Decision given 20 February 1990.

Civil penalty – Failure to register – Whether appellant had reasonable excuse for failure to register in due time – Whether the commissioners acted within their powers when they made reg. 25 to the Value Added Tax (General) Regulations 1985 – Value Added Tax Act 1983, sec. 5(9)(a).

  The issue was whether a barrister had a reasonable excuse for the delay in notifying the commissioners of his liability to be registered.

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