Cambrian Hydro Power Ltd v Revenue and Customs: FTTTx 8 Dec 2012

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:

Bailii

VAT

Updated: 17 November 2022; Ref: scu.472754