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David Milner t/a Staffcall (TC3856)
The taxpayer registering for VAT with effect from 29 June 2011 but filed no documents until HMRC contacted him in November 2012 to arrange a visit.
He had in the meantime paid central assessments for the outstanding periods. The payments were much lower than the actual liabilities.
The letter accompanying the central assessment instructed the taxpayer to send a return within 30 days, and stated that penalties would be imposed if he failed to do so.
The Revenue issued fines, and the taxpayer appealed. He said he had reasonable excuse for not submitting the returns because he had relied on his accountant.
The First-tier Tribunal did not accept the taxpayer’s excuse, and concluded that the documents were filed only because of the pending visit by tax officials.
The taxpayer’s appeal was dismissed.
