FTTTx VALUE ADDED TAX – late registration for VAT – whether HMRC’s refusal to grant retrospective exception from registration under paragraph 1(3), Schedule 1, VATA 1994 unreasonable – held no – whether an appeal against a belated notification penalty should be upheld – mitigation to nil ordered by reason of the perceived disproportionate nature of the consequences of his failure to make timely notification of his liability to register – appeal against the refusal to grant retrospective exception from registration dismissed – appeal against the penalty allowed
Citations:
[2013] UKFTT 160 (TC)
Links:
VAT
Updated: 14 November 2022; Ref: scu.472353