Flood v Revenue and Customs (Value Added Tax – Appellant Registered for Vat Between August 2014 and June 2015 But Continued Trading): FTTTx 8 Feb 2021

VALUE ADDED TAX – Appellant registered for VAT between August 2014 and June 2015 but continued trading below threshold after de-registration – error correction claim made in November 2019 in respect of 46 payments made between September 2014 and December 2015 – claim made out of time for 44 payments made before December 2015 – no VAT invoices or other evidence to show the two payments in December 2015 were attributable to a taxable supply made while still VAT registered – appeal dismissed

Citations:

[2021] UKFTT 37 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 November 2022; Ref: scu.661758