MAN (91/40)

No. 6247

Decision given 29 July 1991.

Assessment of misdeclaration penalty – Self-billing invoices – Appellant a subcontractor – Main contractor issuing invoices showing incorrect VAT – Procedure to be followed by subcontractor in such circumstances – Value Added Tax (General) Regulations 1985 (SI 1985/886), reg. 12(3)Finance Act 1985, sec. 14(6)(a).

  The issue was the liability to a penalty and a penalty assessment and interest of a subcontractor who accepted from his main contractor a self-billing invoice which was incorrect.

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