SolvedVCP10442 | Belated Notification Penalty: Reasonable excuse: Miscellaneous reasonable excuse claims
From HM Revenue & Customs · VAT Civil Penalties
Please see the Compliance Handbook CH70000 for more details about the new failure to notify penalty.
Tribunals have not accepted reasonable excuse in the following areas
no Revenue loss
no intention to evade tax
pressure of work
oversight or misunderstanding between partners or directors
reasons which amount to mitigating circumstances, or
inexperience of business affairs.