VDT VAT – application for registration by company dealing in mobile telephones – refusal of respondents to register applicant under future turnover rule in para 1(1)(b) Schedule 1 VATA 1994 – appellant effectively prevented from trading by respondents – alternatively respondents refused registration under para 9 Schedule 1 – refusal based on alleged absence of evidence of trading and objective intention to trade – finding that objective evidence provided – appeal allowed
Citations:
[2005] UKVAT V19214
Links:
VAT
Updated: 04 July 2022; Ref: scu.230179