Step By Step (Northern Ireland) Ltd v Revenue and Customs (VAT – HMRC Refusal of Application To Cancel VAT Registration): FTTTx 24 Feb 2021

VAT – HMRC refusal of application to cancel VAT registration – whether supplies made in restaurant were closely related to exempt supplies of education – held yes – decision to refuse to cancel registration unreasonable – appeal allowed

Citations:

[2021] UKFTT 52 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 November 2022; Ref: scu.661777