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:
Jurisdiction:
England and Wales
VAT
Updated: 17 September 2022; Ref: scu.443012