Vass v Revenue and Customs: FTTTx 7 May 2010

VALUE ADDED TAX – Cancellation of registration – whether an application stating a deregistration date of 30 June 2008 was received by the Respondents before that date – held it was not – the Respondents’ decision was not to deregister the Appellant with effect from that date but to deregister him from a later date, being the earliest date when they had received notification of the Appellant’s wish to deregister – Appellant’s appeal against that decision dismissed – paragraph 13, Schedule 1, VATA 1994 applied – Tribunal decisions in Grogan and Tindsley followed

Citations:

[2010] UKFTT 208 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 October 2022; Ref: scu.422252