LON (92/220)

No. 7489

Decision given 1 May 1992.

Serious misdeclaration penalty – Input tax claimed on importation of second-hand cars – Whether reasonable excuse for error – Inaccurate information given by accountant – Whether a reasonable excuse for the accountant’s error – Value Added Tax (Cars) Order 1980 (SI 1980/442), art. 4; Finance Act 1985, sec. 14(6) and 33(2)(b).

  The issue was whether it was permissible for the tribunal to consider the reason for the inaccuracy of a person relied on when deciding whether such reliance was a bar to there being a reasonable excuse for a taxpayer’s conduct.

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