Faulkner v Revenue & Customs (VAT - PENALTIES : Late registration) [2017] UKFTT 693 (TC)
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