Visao Ltd v Revenue & Customs (VAT - PENALTIES : Reasonable excuse) [2017] UKFTT 321 (TC) (19 April 2017)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC05799.html
Cite as: [2017] UKFTT 321 (TC)(19 April 2017)

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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.

PDF Copy: [2017] UKFTT 321 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC05799.html

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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Visao Ltd v Revenue & Customs (VAT - PENALTIES : Reasonable excuse) [2017] UKFTT 321 (TC) (19 April 2017) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC05799.html Cite as: [2017] UKFTT 321 (TC)(19 April 2017)