FTTTx VAT – effective date of registration – request to backdate – statutory power – HMRC administrative procedure – genuine error on part of applicant – error unknown to HMRC – whether HMRC acted reasonably – matter sent back for further decision
Citations:
[2012] UKFTT 764 (TC)
Links:
VAT
Updated: 17 November 2022; Ref: scu.472754