Merrell v Revenue and Customs: FTTTx 30 Apr 2013 dls 3 years ago FTTTx VAT – liability to register and entitlement to exemption from registration – whether HMRC’s decisions correct – appeal allowed in part [2013] UKFTT 275 (TC) Bailii Updated: 27 October 2021; Ref: scu.503562 br>