Jurisdiction of First-tier Tribunal in Amending Date of VAT Group Membership – Appeal Dismissed

• Dollar Financial UK Ltd appealed against a refusal to amend the date on which a member of a VAT group joined the group retrospectively
• The Upper Tribunal dismissed the appeal
• DFUK argued that their letter was a valid application under s 43B(2) VATA 1994, but the FtT disagreed
• The FtT concluded that the application was not valid because DFUK was already a member of the group and the legislation did not provide for amending the date of group membership
• The application had to be considered based on the circumstances in 2016, when it was made, not in 2012
• Deeming the application to have been made in 2012 would complicate matters and open the door to manipulation of dates

Source: bailii.org

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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