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I & S Ward Roofing and Cladding v HMRC

In I & S Ward Roofing and Cladding v HMRC [2016] UKFTT 732 (31 October 2016) the FTT found that the appellants who had been badly advised by their accountant and had not been alerted to the need to register for VAT by HMRC had not established a reasonable excuse.

In 2015 HMRC contacted the appellants to ascertain whether their business should be registered for VAT. A questionnaire was sent and duly completed. HMRC concluded that the appellants should have been registered since 2008. The appellants registered under the flat rate scheme but they were issued with failure to notify penalties against which they appealed.

The appellants explained that they were not businessmen and did not identify and charge out materials separately to customers but treated the cost of materials as part of their own overheads. This had the effect of artificially increasing their turnover...

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