VAT – application to amend the effective date of registration – whether genuine misunderstanding or error – no – the date was the intended date – if there was an error, it was as to the implications of the date chosen – whether unreasonable for HMRC to refuse in the circumstances – no – appeal dismissed
Citations:
[2019] UKFTT 73 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 17 October 2022; Ref: scu.635726