VALUE ADDED TAX – compulsory registration – decision to register based on Appellant’s own records – no evidence to show that decision incorrect – appeal dismissed.
LATE REGISTRATION PENALTY – no reasonable excuse or grounds for mitigation established – appeal dismissed
Citations:
[2006] UKVAT V19768
Links:
Jurisdiction:
England and Wales
VAT
Updated: 14 October 2022; Ref: scu.246095