[2015] UKUT 0071 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

[The appeal against this decision is reported at [2017] BVC 4.] [See also related decision reported at [2014] BVC 528.]

Mr Justice Warren, Chamber President

Decision released 13 February 2015

Value added tax – Self-billing – Failure to complete a self-billing agreement – Some traders had deregistered – HMRC may revisit the exercise of their discretion before a further substantive hearing at the First-tier Tribunal – Value Added Tax Regulations 1995 (SI 1995/2518), reg. 29(2).

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