Lane v Revenue and Customs: FTTTx 6 Jan 2016

Vat – Registration : Exemption From – 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 v C and E Comrs applied – sub-para 1(1)(b) and para 4(2) considered – appeal dismissed

Citations:

[2106] UKFTT 7 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 July 2022; Ref: scu.559905