FTTTx VAT – Request to change effective date of registration for VAT – Whether refusal reasonable – No – Whether there was a genuine error/misunderstanding – Yes – Whether decision would have inevitably have been the same had it been taken into account – Yes – John Dee Ltd v Customs and Excise Commissioners applied – Appeal dismissed
[2016] UKFTT 290 TC
Bailii
England and Wales
VAT
Updated: 16 January 2022; Ref: scu.564355