Renforth (T/A Facade Detailing Service) v Revenue and Customs (Vat – Registration : Exemption From): FTTTx 13 Apr 2016

VAT – registration threshold exceeded – application for exception from registration – para 1(3) of Sch 1 to VATA 1994 – whether decision not to allow exception reasonably reached – Gray and Nash applied – sub-para 1(1)(b) and para 4(2) considered – appeal dismissed

[2016] UKFTT 245 (TC)
Bailii
England and Wales

VAT

Updated: 24 January 2022; Ref: scu.562873