VAT – appellant exercising option to tax (OTT) for eight years – property in question sold without charging VAT – assessments issued but not appealed – appellant informing HMRC that OTT invalid – HMRC exercising power to deem OTT to be valid – whether right of appeal against exercise of that power –whether HMRC acted unreasonably – whether appellant estopped from relying on earlier meeting with an HMRC officer – held, no right of appeal but in the alternative, appellant estopped and HMRC acted reasonably
Source: bailii.org“
Latest Posts in "United Kingdom"
- UK Budget 2025: VAT E-Invoicing, Digital Compliance, and Post-Brexit Tax Reforms Announced
- FTT Rules HMRC Closure Notice Bars VAT Registration: Hairdresser’s Turnover Below Threshold, Appeal Allowed
- UK Tribunal Rules Self-Employed Hairdresser Not Liable for VAT Registration Under Rent-a-Chair Model
- EU Insists on VAT Representative for UK Firms Despite British Objections to Import Rules
- Mandatory B2B e-invoicing as of April 2029
