We set aside the 2019 FTT Decision having identified an error of law in the FTT
overlooking certain documents and reaching a finding that it was not open to it to make.
When we remake the decision to take account of the documents that were overlooked,
Mr Adelekun’s appeal against HMRC’s change to his effective date of registration to
July 2012 is nevertheless dismissed. His appeal against refusals of input tax repayment
in subsequent periods is allowed in part.
Source: bailii.org
Latest Posts in "United Kingdom"
- VAT Rules for Workwear, Uniforms, and Staff Clothing: What Businesses Need to Know
- Understanding E-Invoicing: Benefits, Challenges, and the Future for UK Businesses and Government
- How Overseas Businesses Can Reclaim UK VAT: Eligibility, Deadlines, and Key Conditions
- Beginner’s Guide to UK VAT: Registration, Rates, Exemptions, and Record-Keeping Explained
- UK Tribunal Overturns VAT Fraud Penalty, Clarifies Input VAT Deduction Rights for Taxpayer
