Drury v Revenue and Customs: FTTTx 16 Apr 2009

FTTTX Value added tax – late registration – exception from registration -Commissioners not satisfied that value of supplies in following year would not exceed deregistration threshold – whether Commissioners had to be satisfied by reference to evidence as at date taxpayer liable to be registered – yes – para. 1(1) and para. 1(3), Schedule 1 VATA 1994 – appeal dismissed

Citations:

[2009] UKFTT 50 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 July 2022; Ref: scu.373606