Scope of “Ablessio” principle in relation to HMRC’s powers to remove the registration of a person for VAT where that person has facilitated the VAT fraud of another – whether such powers are contrary to UK VAT legislation – whether HMRC can deregister a taxpayer in reliance on Ablessio where that taxpayer has made supplies untainted by fraud which exceed registration threshold – whether deregistration breaches EU law principles
Source: bailii.org
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