New York Krispy Fried Chicked Ltd v HMRC (FTT): penalties raised for failure to comply by the deadline

Value added tax – information notice under Schedule 36 Finance Act 2008 – penalties raised for failure to comply by the deadline and continued failure to comply for 30 days – was there a reasonable excuse for the failure? – appellant appointed accountants to deal with notice – accountant absent from work due to death of his mother – did the appellant take reasonable care to avoid the failure to comply? – held: no, as it did not monitor progress with compliance – penalties confirmed

Source: bailii.org

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