MAN (90/968)

No. 5948

Decision given 9 May 1991.

Serious misdeclaration – Two returns submitted for the relevant period – Return sent by post containing misdeclaration – Subsequent return sent by fax containing no misdeclaration – Whether faxed return or return sent by post the effective return – Finance Act 1985, sec. 14.

  The issue was which of two returns, one of which was sent by post and contained a serious misdeclaration and the other, which was sent by fax but did not contain such a misdeclaration, was the effective return for the relevant period.

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