Inspired By Service Ltd v Revenue and Customs: FTTTx 7 Dec 2016

FTTTx (Vat – Registration : Cancellation of) VALUE ADDED TAX – Voluntary Registration – Taxpayer making taxable supplies – Request to cancel registration with effect from original effective date – Request refused – VAT Act 1994 Schedule 1 Paragraph 13(1) applies – Paragraph 13(3) does not apply – Registration cannot be backdated – Appeal dismissed

Citations:

[2016] UKFTT 812 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 January 2022; Ref: scu.573988