LON (91/2033)

No. 9066

Decision given 1 October 1992.

Serious misdeclaration penalty – Reasonable excuse – Input tax on domestic electrical appliances incorporated in a dwelling by a person constructing a building and granting a major interest in it – Assessment – Penalty notified after 20 March 1991 – Whether tribunal had jurisdiction to consider matters arising out of the Chancellor of the Exchequer’s statement of 19 March 1991 – Finance Act 1985, sec. 14; Value Added Tax Act 1983, sec. 14 and 15; Value Added Tax (Special Provisions) Order 1981 (SI 1981/1741), art. 8.

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