VAT Mini One Stop Shop (MOSS) Scheme – Cancellation of registration –whether the appellant had persistently failed to comply with its obligations – paragraph 7(e) Schedule 3BA Value Added Tax Act 1994 – whether HMRC had issued reminders in relation to late VAT returns in accordance with Article 58b(2)(a) and Article 60a of EU Regulation 282/2011 – whether HMRC entitled or obliged to cancel registration
Source: bailii.org
