La Roche v Revenue and Customs: FTTTx 19 Jun 2013

FTTTx VALUE ADDED TAX – Cancellation of registration – whether an application stating a deregistration date of 20 December 2008 was received before that date – held it was – whether the appellant not liable to be registered with effect from that deregistration date – held she was not so liable – appellant’s appeal against decision not to deregister her with effect from that deregistration date allowed – paragraph 13, Schedule 1, VAT Act 1994 applied
[2013] UKFTT 356 (TC)
Bailii
England and Wales

Updated: 26 October 2021; Ref: scu.513488