[2014] UKUT 0320 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

CCH understands this decision is to be appealed.

Mr Justice Warren, Chamber President

Decision released 10 July 2014

Value added tax – Self-billing – Failure to complete a self-billing agreement – Four traders deregistered – Whether discretion under the Value Added Tax Regulations 1995 (SI 1995/2518), reg. 29(2) properly exercised – No – Whether assessment to be discharged – Adjourned for further argument.

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