Wai Ho Takeaway v Revenue and Customs: FTTTx 4 Apr 2011

VAT – Penalty for failure to notify obligation to register – section 67 VATA 1994 – Appellants applied to be registered for VAT on the basis of TOGC and estimated turnover above threshold – subsequently made nil VAT returns and applied to deregister on basis that business in fact transferred to a separate company so that they had never traded – held that no such transfer took place and VAT registration was required – penalty upheld

Citations:

[2011] UKFTT 222 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 September 2022; Ref: scu.443012