VDT Deregistration – claim for backdating under Para.13(1) of the First Schedule to the 1994 Act to time turnover fell below the deregistration limit and not to the making of the application to deregister – claim that VAT charged and paid to Customs during the period before deregistration but while turnover was below the deregistration limit should be refunded – appeal dismissed.
Citations:
[2009] UKVAT V20972
Links:
VAT
Updated: 26 July 2022; Ref: scu.346557