Adelekun v Revenue and Customs (VAT): UTTC 7 Aug 2020

VAT – appeal against HMRC’s decision to amend effective date of registration – whether FTT correct to find that the evidence in support was the same as advanced on a previous appeal where the appellant had been unsuccessful – no, new evidence was submitted – however even when new evidence considered appellant’s appeal on registration dismissed – appeal on input tax refusals in later period allowed in part.
References: [2020] UKUT 244 (TCC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 16 November 2020; Ref: scu.655544