Chaudry v Revenue and Customs (VAT – Registration : Compulsory): FTTTx 19 Mar 2019

VAT – breach of threshold for mandatory registration – failure to notify liability to register – Commissioners’ decision to register the appellant compulsorily – whether the appellant an employee of the business or the person liable to be registered for VAT – burden of proof – penalty under Sch 41 FA 2008 – appeal dismissed

Citations:

[2019] UKFTT 202 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 16 October 2022; Ref: scu.635743