FTTTx VALUE ADDED TAX – Cancellation of registration – whether registration correctly made originally – yes – whether cancellation of registration made effective from the correct date – no, it should have been effective from 11 June 2009 rather than 11 September 2009 because the appellant had made the request for cancellation on the earlier date – paragraph 13(1), Schedule 1, VATA 1994 applied – appeal allowed in part
[2013] UKFTT 386 (TC)
Bailii
England and Wales
VAT
Updated: 18 November 2021; Ref: scu.514182
