- Five Star (Development) Homes Ltd lost its appeal against late VAT filing penalties.
- The company blamed software failure and a trainee’s failure to notify the MD about penalty letters.
- The tribunal ruled these were not reasonable excuses or special circumstances.
- Reliance on an inadequately supervised trainee and financial difficulties were also rejected as valid excuses.
- The penalties were upheld as properly issued and the appeal was dismissed.
Source: claritaxnews.com
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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