- Case concerns VAT penalties for late submission and late payment for specific periods
- Sandra Krywald, a solicitor, appealed against penalties due to issues with outsourced bookkeeping services
- Problems arose from unreliable remote bookkeeper and incorrect advice from HMRC
- Krywald engaged a new bookkeeping company and submitted overdue returns in 2024
- Tribunal found Krywald had a reasonable excuse for late submissions and special circumstances warranting penalty reduction
- Penalties were reduced to zero, highlighting the importance of accurate advice and impact of COVID-19 on tax compliance.
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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