VAT – breach of threshold for mandatory registration – failure to notify liability to register – Commissioners’ decision to register the appellant compulsorily – whether the appellant an employee of the business or the person liable to be registered for VAT – burden of proof – penalty under Sch 41 FA 2008 – appeal dismissed
Citations:
[2019] UKFTT 202 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 16 October 2022; Ref: scu.635743