Angela Spence T/A Spence and Horne v Revenue & Customs (VAT - PENALTIES : Reasonable excuse) [2016] UKFTT 507 (TC)
[1]Angela Spence T/A Spence and Horne v Revenue & Customs (VAT - PENALTIES : Reasonable excuse) [2016] UKFTT 507 (TC) (18 July 2016)[2]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 A HTML version of this file is not available click here or view below the pdf version : TC05256.pdf