FTTTX VAT – Self-billing – failure to complete a self-billing agreement – HMRC aware of self-billing from various visits over many years – 4 traders deregistered – self-billing regulation 29(2) of VAT Regulations 1995 not apply – no – HMRC failed to consider discretion – appeal allowed.
Citations:
[2013] UKFTT 150 (TC)
Links:
Statutes:
VAT
Updated: 14 November 2022; Ref: scu.472349