FTTTX Value added tax – late registration – exception from registration -Commissioners not satisfied that value of supplies in following year would not exceed deregistration threshold – whether Commissioners had to be satisfied by reference to evidence as at date taxpayer liable to be registered – yes – para. 1(1) and para. 1(3), Schedule 1 VATA 1994 – appeal dismissed
Citations:
[2009] UKFTT 50 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 30 July 2022; Ref: scu.373606