Just in case you are not already glued to the outcome of tribunal decisions, I urge you to read the First Tier Tribunal (FTT) decision in the case of Peter Gerard Farrell and HMRC [2019] UKFTT 192 (TC).

For such a minor misdemeanour it is in itself alarming that it took so long to reach the sensible decision to cancel a VAT surcharge in the circumstances, let alone that the taxpayer had to go to such lengths. However, the timing of the decision is actually quite appropriate as I hope it will then be at the forefront of tax agents’ minds when they receive a flood of surcharge liability notices due to Making Tax Digital for VAT mandation.