LON (90/1225)

No. 5545

Decision given 15 January 1991.

Serious misdeclaration – Error in entering cumulative expenditure totals – Error would have been automatically corrected in next return – Annual inspection prior to date of subsequent return – Error discovered by appellant when collecting papers for such inspection – Whether appellant made voluntary disclosure – Finance Act 1985, sec. 14(6).

  The issue was whether the appellant had made a disclosure during a routine VAT visit which amounted to voluntary disclosure under the Finance Act 1985, sec. 14(6).

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