The Clean Car Company Ltd
| Jurisdiction | UK Non-devolved |
| Judgment Date | 04 March 1991 |
| Date | 04 March 1991 |
| Court | VAT Tribunal (UK) |
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22 cases
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Archer v R & C Commissioners
...as well as the situation in which that taxpayer was at the relevant time or times (in accordance with the decisions in Clean Car Co Ltd [1991] BVC 568 and Coales [2012] TC 02154). [72] Where the facts upon which the taxpayer relies include assertions as to some individual's state of mind (e......
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Legg
...at [18]. The test we adopt in determining whether the Appellant has a reasonable excuse is that set out in The Clean Car Co Ltd[1991] BVC 568 (“Clean Car”), in which Judge Medd QC said this: The test of whether or not there is a reasonable excuse is an objective one. In my judgment it is an......
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Hart
...tax adviser to alert taxpayer of need to make return an excuse – McGreevy [2017] TC 06109 – Saunders [2017] TC 06173 – Clean Car Co Ltd [1991] BVC 568 – Barrett [2015] TC 04514. The First-Tier Tribunal (FTT) found there was a reasonable excuse following an analysis of ignorance of a return ......
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Beadle v Revenue and Customs Commissioners
...this could not form a reasonable excuse for the failure to pay the PPN within the payment period. [203] Applying the test in the Clean Car Co Ltd [1991] BVC 568, a reasonable taxpayer in the appellant's position would make payment of the sum under the PPN within the payment period and make ......
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