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 鈥� appeal against HMRC鈥檚 decision to amend effective date of registration 鈥� 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 鈥� however even when new evidence considered appellant鈥檚 appeal on registration dismissed 鈥� appeal on input tax refusals in later period allowed in part.
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Published 7 August 2020