FTTTx VAT – late registration – assessment of consultant psychiatrist’s medico legal services – not exempt under Group 7 of Schedule 9 VAT Act 1994 – Appellant sought to recover VAT not charged on original invoices by issuing supplemental VAT invoices following registration – claim for bad debt relief on VAT not recovered from Legal Aid Authority – whether unjust enrichment to the state – no – appeal dismissed
[2014] UKFTT 1013 (TC)
Bailii
England and Wales
VAT
Updated: 23 December 2021; Ref: scu.539009