Crazy Farm Golf Course Ltd v Revenue and Customs: FTTTx 6 Jul 2010

VAT – DATE OF REGISTRATION and INPUT TAX ON PRE-REGISTRATION SUPPLIES – Appellant requested back dating of registration – HMRC’s refusal reasonable – no exceptional circumstances – repayment claim on supplies made six months before date of registration – supplies constituted single supplies of construction services – not entitled to claim VAT on such supplies – Appeal dismissed

Citations:

[2010] UKFTT 307 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 16 October 2022; Ref: scu.422302