LON (90/37)

No. 4710

Decision given 23 March 1990.

Default surcharge – Para. 86(c) of the Customs ‘VAT Guide Notice 700’ did not prevail over sec. 19(1) of the Finance Act 1985 – The taxpayer’s understanding of Notice 700 in the circumstances of this case, including commissioners’ failure to enforce succession of £30 penalties, gave him a reasonable excuse.

  The issue was whether the appellant had a reasonable excuse for being in default for the accounting period ended 30 June 1989.

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