VATREG19150 - Exception from registration: retrospective applications
Schedule 1, paragraph 1(3) gives the Commissioners discretion to allow requests for retrospective exception. It is important to consider each case on the basis of reasonableness.
Example
If you receive an application for retrospective exception containing information which:
- would have been available at that time, and
- would have led you to grant exception from registration at the earlier date
then it would be reasonable to allow retrospection now.
This was confirmed by the tribunal case of Nash and Nash - MAN/96/1332 which held that only factors which are evident at the time that registration should have taken place should be taken into account.