Geotrading Europe Ltd v Revenue and Customs (VAT – Registration : Compulsory): FTTTx 10 May 2016

FTTTx VAT – HMRC’s refusal to register appellant for VAT – Definition of ‘taxable person’ – Finance Act 1972 and VAT Act 1994 – Compulsory Registration Threshold – Principal VAT Directive Article 286 – Whether United Kingdom enjoys a valid exemption or derogation in relation to the definition of taxable person? – Yes – Whether HMRC was entitled to refuse to register appellant? – Yes – Appeal dismissed

[2016] UKFTT 312 TC
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.564830