VAT – Registration – Supply of services – Training courses – Advance payments – Threshold for registration – Whether time of supply rules apply when deciding when threshold exceeded – Yes – VATA 1994 s.6.4, Sch 1 para 1 – Appeal dismissed
[2012] UKFTT 30 (TC)
Bailii
England and Wales
VAT
Updated: 14 January 2022; Ref: scu.450784