LON (91/686)

No. 6877

Decision given 19 December 1991.

Serious misdeclaration penalty – Whether return made – Mistake as to an essential fact – Finance Act 1985, sec. 14; Value Added Tax (General) Regulations 1985 (SI 1985/886), reg. 58(1).

  The issue was whether, when a taxpayer completed the tax return of another while mistakenly thinking that the return was his own, he could be said to have ‘made’ a return for the relevant period.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.