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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Faulkner v Revenue & Customs (VAT - PENALTIES : Late registration) [2017] UKFTT 693 (TC) (13 September 2017)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC06112.html
Cite as: [2017] UKFTT 693 (TC)
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| Decision Number: | TC 06112 |
| Appellant: | Graeme Faulkner |
| Respondent: | The Commissioners For Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Dr Heidi POON |
| Date Of Decision: | 13/09/2017 |
| Main Category: | VAT - PENALTIES |
| Main Subcategory: | Late registration |
| Notes: | VAT - failure to notify liability to register - penalty under Sch 41 FA 2008 - reliance on a third party - statutory exclusion for reasonable excuse - involvement of an agent - relief under para 21 of Sch 41 - whether -reasonable care- by taxpayer to avoid failure - appeal dismissed |