FTTTx VAT – Exception from registration -Whether HMRC satisfied that the value of Appellant’s supplies in following year would not exceed deregistration threshold – Whether HMRC’s refusal to apply the exception was reasonable and if not, whether decision would have inevitably been the same – Appeal dismissed.
Brooks J
[2014] UKFTT 168 (TC)
Bailii
England and Wales
Updated: 26 October 2021; Ref: scu.521802