Begum v Revenue and Customs: VDT 7 Sep 2006

VALUE ADDED TAX – compulsory registration – decision to register based on Appellant’s own records – no evidence to show that decision incorrect – appeal dismissed.
LATE REGISTRATION PENALTY – no reasonable excuse or grounds for mitigation established – appeal dismissed

Citations:

[2006] UKVAT V19768

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 October 2022; Ref: scu.246095