VALUE ADDED TAX – VAT Mini One Stop Shop (MOSS) Scheme – Cancellation of registration -whether the appellant had persistently failed to comply with its obligations – paragraph 7(e) Schedule 3BA Value Added Tax Act 1994 – whether HMRC had issued reminders in relation to late VAT returns in accordance with Article 58b(2)(a) and Article 60a of EU Regulation 282/2011 – whether HMRC entitled or obliged to cancel registration
Citations:
[2020] UKFTT 447 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 19 September 2022; Ref: scu.656853
