VAT – appeal against HMRC’s decision to amend effective date of registration – whether FTT correct to find that the evidence in support was the same as advanced on a previous appeal where the appellant had been unsuccessful – no, new evidence was submitted – however even when new evidence considered appellant’s appeal on registration dismissed – appeal on input tax refusals in later period allowed in part.
Citations:
[2020] UKUT 244 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 05 April 2022; Ref: scu.655544
