Site icon swarb.co.uk

Oliver’s Village Cafe Ltd v Revenue and Customs: FTTTx 11 Jul 2013

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

Exit mobile version