FTTTx VALUE ADDED TAX – decision of HMRC to cancel the Appellant’s VAT registration – extent of Tribunal’s jurisdiction – whether Appellant had ceased to be a registrable person on the date in question – held no – whether HMRC entitled to cancel a person’s VAT registration compulsorily with effect from a date other than the date on which that person ceased to be registrable – held no – paragraphs 9 and 13 of Schedule 1 of VATA 1994 – whether HMRC entitled to assess VAT claimed as recoverable input tax as a result of the incorrect cancellation of the Appellant’s VAT registration – held no – appeal allowed
References: [2015] UKFTT 506 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556147 br>