- Appeal against assessment for underdeclared VAT for the period 12/22
- Appeal allowed due to legitimate expectation issue
- Appellant is a trading business selling jewellery and bags
- Appellant applied for voluntary VAT registration in September 2022
- HMRC advised not to collect VAT until registration confirmed
- Appeal heard via remote video hearing on 19 July 2024
- Decision made on 17 October 2024 by Tribunal Judge Malcolm Frost and Derek Robertson JP
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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