VDT VAT – REGISTRATION – appellant voluntarily registered with effect from agreed date prior to application for registration – appellant seeking retrospective alteration of date of registration to a different date whilst maintaining registration – alteration not catered for by VATA 1994 – appellant’s adviser claiming that he was misled by Customs in advice given over VAT help-line – no evidence to that effect – alleged misleading advice irrelevant in any event – appeal dismissed
Citations:
[2004] UKVAT V19047
Links:
VAT
Updated: 30 June 2022; Ref: scu.225144