Andrew Adelekun vs HMRC (UT): effective date of registration

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

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