First-tier Tribunal (Tax)

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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Angela Spence T/A Spence and Horne v Revenue & Customs (VAT - PENALTIES : Reasonable excuse) [2016] UKFTT 507 (TC) (18 July 2016)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2016/TC05256.html
Cite as: [2016] UKFTT 507 (TC)

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Angela Spence T/A Spence and Horne v Revenue & Customs (VAT - PENALTIES : Reasonable excuse) [2016] UKFTT 507 (TC) (18 July 2016)

VALUE ADDED TAX – default surcharge penalties – taxpayer removed from annual basis of accounting – whether or not taxpayer received letter cancelling annual basis – whether or not reasonable excuse – held reasonable excuse for one default but not for subsequent defaults – appeal partially allowed

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