REGISTRATION – voluntary – application for exception not dealt with timeously – effective date of registration – jurisdiction of tribunal – appeal dismissed – VAT Act 1994 s83(a) and Schedule 1 para 1(1) and para 3 and section 3(1) and (2)
[2004] UKVAT V18752
Bailii
England and Wales
Updated: 18 October 2021; Ref: scu.213718