SP Henson Engineering Ltd v Revenue and Customs (VAT – Registration : Other): FTTTx 1 Feb 2019

VAT – application to amend the effective date of registration – whether genuine misunderstanding or error – no – the date was the intended date – if there was an error, it was as to the implications of the date chosen – whether unreasonable for HMRC to refuse in the circumstances – no – appeal dismissed

Citations:

[2019] UKFTT 73 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 October 2022; Ref: scu.635726