Decision Number: | TC 05799 |
Appellant: | Visao Limited |
Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Geraint JONES QC |
Date Of Decision: | 19/04/2017 |
Main Category: | VAT - PENALTIES |
Main Subcategory: | Reasonable excuse |
Notes: | TYPE OF TAX – CIS – lateness penalties – reasonable excuse. Proportionality in individual cases – must be considered. |