FTTTx Value Added Tax – Claim that the Appellant should have been excluded from liability to register for VAT purposes because at the date when his turnover in the rolling 12 – month calculation exceeded the registration threshold (on account of one exceptional engagement) it could be foreseen that in the following 12 months his turnover would fall below the registration level – Claim marginally undermined by the later figures – Appeal dismissed
Nowlam TJ
[2014] UKFTT 405 (TC)
Bailii
England and Wales
VAT
Updated: 04 December 2021; Ref: scu.525406
