- The FTT dismissed an appeal by Mrs. Kaffel against HMRC’s decision to deny an exception for compulsory VAT registration.
- Mrs. Kaffel, a relationship counsellor, exceeded the VAT-registration threshold due to increased demand during Covid lockdowns.
- She argued for an exception as demand returned to normal and she planned to reduce her hours.
- She miscalculated the registration threshold breach date, thinking it was March 2021 instead of October 2020.
- HMRC denied the exception as she was still in a period of high demand and had not reduced future turnover.
- The FTT concluded HMRC’s decision was reasonable, focusing on the breach date and subsequent 30 days.
- HMRC’s questionnaire sought relevant information for assessment, and Mrs. Kaffel’s response mentioned future workload reduction plans.
- The FTT found no irrelevant factors considered by HMRC and upheld their decision.
Source: claritaxnews.com
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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