VATupdate

Badly worded VAT registration form did not stop assessment

In KSM Henryk Zeman SP Z.o.o. v HMRC [2021] UKUT 0182 a Polish company was caught out by a badly worded VAT registration form and HMRC rejected its registration. It should, in fact, have been registered and HMRC later raised a VAT assessment. Did it have a legitimate expectation to expect fairness?

Source: rossmartin.co.uk

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