REGISTRATION FOR VAT – electronic application on form VAT1 stated wrong date for voluntary registration – request in respect of cancellation of registration and for registration from a later date being treated by the Commissioners as a request for an amendment of the effective date of registration – request refused – tribunal’s jurisdiction under s.83|(a) VATA, 1994.
Held that the decision taken unilaterally by the Commissioners to treat the appeal requesting cancellation of registration and request for registration from a later date as a request for an amendment of the effective date of registration was flawed – S.84 (10) VATA applied – appeal partially allowed and a further independent review directed.
[2009] UKFTT 250 (TC)
Bailii
England and Wales
Updated: 27 October 2021; Ref: scu.409083