LON (90/1978)

No. 5775

Decision given 9 April 1991.

Serious misdeclaration penalty – Underdeclared liability for VAT – Reasonable excuse – Payment made to appellant by main contractor under self-billing arrangement – Whether supplies wrongly treated as zero-rated – Whether main contractor responsible – Finance Act 1985, sec. 14(6)(a).

  The issue was whether the appellant or the main contractor was responsible for the underdeclaration of VAT for work not zero-rated.

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