TJ’s Cafe v Customs and Excise: VDT 29 Apr 2005

VAT – Appeal against compulsory registration – Appellant’s takings above the registration threshold by a small amount – Held the Commissioners have no discretion not to register a trader in such circumstances – Appeal dismissed

Citations:

[2005] UKVAT V19073

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 15 July 2022; Ref: scu.228533