Readers' forum : Bungled figures

My client’s input claims have been inflated on the past nine monthly VAT returns after using a custom-made Excel file to calculate all VAT tax boxes. The VAT figures were copied and pasted incorrectly into the online return page. My client has a VAT visit scheduled to query a single month in November 2014. Going through their past returns it appears that the numbers claimed have been inflated by a single zero. Their business is very small has slowed down the past year and is being run using personal cash injections.

Looking into this matter it appears to be a deliberate error but my belief is that it was a careless mistake despite it being consistent in the recent past months. In these circumstances it is my understanding that my client is facing a deliberate not concealed penalty with the maximum of 70% possible. If this is the...