Reasonable excuse

摘要

Ambiguity of Revenue & Customs' communications occasionally crops up in 'reasonable excuse'cases, as illustrated by Allegra Strategies Limited (20539). The business made a request to the Revenue for time to pay its VAT, specifically requesting that this deferment be allowed without any penalties. The Revenue's response stated that penalties applied to late payment, but that statement followed a description of the revised payment arrangements and the relevant deadlines.