VAT – registration threshold exceeded – application for exception from registration – para 1(3) of Sch 1 to VATA 1994 – whether decision not to allow exception reasonably reached – Gray and Nash applied – sub-para 1(1)(b) and para 4(2) considered – appeal dismissed
[2016] UKFTT 245 (TC)
Bailii
England and Wales
VAT
Updated: 24 January 2022; Ref: scu.562873