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:
Jurisdiction:
England and Wales
VAT
Updated: 17 October 2022; Ref: scu.422252
