Andrew Adelekun v The Commissioners for HM Revenue and Customs: [2020] UKUT 0244 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Brannan on 7 August 2020.
Read the full decision in .
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.
Published 7 August 2020