LON (91/1295)

No. 7176

Decision given 24 February 1992.

Serious misdeclaration penalty – Whether mistakes in a return so great as to negative return – Whether an impossible return a nullity – Whether amended return ceased to have validity in its original form – Finance Act 1985, sec. 14 and 21(1); Value Added Tax (General) Regulations 1985 (SI 1985/886), reg. 58(4) and 64.

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