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Decision Number: TC 05021
Appellant: Ken Renforth T/A Facade Detailing Service
Respondent: The Commissioners For Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Dr Heidi POON
Date Of Decision: 13/04/2016
Main Category: VAT - REGISTRATION
Main Subcategory: Exemption from
Notes: VAT– registration threshold exceeded – application for exception from registration – para 1(3) of Sch 1 to VATA 1994 – whether decision not to allow exception reasonably reached – Gray and Nash applied –
sub-para 1(1)(b) and para 4(2) considered – appeal dismissed
Decision(s) to Download: TC05021.pdf TC05021.pdf