Civil penalty – Serious misdeclaration – Overstatement of input tax – Input tax estimated by agreement with commissioners – Change in method – Change incorrectly applied – Pressure of work due to introduction of the community charge – Whether reasonable excuse – Finance Act 1985, sec. 14(6)(a).
The issue was whether pressure of work imposed on the Council by the introduction of the community charge, aggravated by difficulty with the computer software and the personal difficulties of the person who prepared the VAT return, amounted to reasonable excuse.
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