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A client imported a tractor from Ireland, and did not make a Notification of Vehicle arrival within 14 days, and is now being penalised under section 69(1)(d) VAT act 1994.

Has anyone had this before and been able to have the penalties vacated.

Would the Morgan and Donaldson cases TC02720 .... TC/2012/9096.... TC/2012/8431 have any bearing in  this case 

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chips_at_mattersey
By Les Howard
31st Oct 2014 16:45

Regulatory Penalty

The penalty is new, in that the 'offence' itself is new. But, the quantum is not generally high for a Regulatory Penalty under s69. Do note that s69(8) provides a 'reasonable excuse' defence. You will be familiar with this from other areas or VAT and Tax, so it will be worth considering.

I have looked at the summary of Morgan & Donaldson,' but don't think it is directly relevant.

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