Claim 13 Plc v Revenue and Customs: VDT 16 Jun 2005

PARTIAL EXEMPTION – Special method – Approval – Appellant applied for group registration conditional upon proposal for special method being accepted – Commissioners granted group registration without considering special method proposal – Appellant continued for 18 months on standard method – Whether approval to use special method granted – No – Appeal dismissed – VAT General Reg’s r. 102

[2005] UKVAT V19122
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.229567