VALUE ADDED TAX – whether the Appellant properly registered for VAT purposes – paragraph 1(1)(a), Schedule 1, VATA – whether the exception from registration under paragraph 1(3), Schedule I, VATA applied – Customs refusing to take into account uncorroborated representations by the Appellant – Tribunal accepting the Appellant’s representations as to his expectations of the level of his future turnover as at the relevant date as truthful, and finding facts accordingly – finding that Customs had acted in a way in which no reasonable panel of Commissioners could have acted in refusing to give the Appellant retrospective exception from liability to register for VAT purposes under paragraph 1(3), Schedule 1, VATA – appeal against compulsory retrospective registration allowed – appeals against resultant assessment to VAT and penalty for belated notification raised under section 67 VATA allowed
Citations:
[2005] UKVAT V19216
Links:
Jurisdiction:
England and Wales
VAT
Updated: 30 May 2022; Ref: scu.230183
