- Five Star (Development) Homes Ltd appealed against VAT late filing penalties and penalty points under the Finance Act 2021.
- The company argued reasonable excuse due to third-party software issues, reliance on an employee, and insufficient funds.
- The Tribunal found none of these reasons constituted a reasonable excuse.
- The appeal was dismissed and the penalties upheld.
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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