DOLLAR FINANCIAL UK LTD v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKUT 00256 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Greg Sinfield & Judge Vinesh Mandalia on 23 October 2023
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PROCEDURE – Procedure – jurisdiction of First-tier Tribunal – whether a request to amend date on which member of a VAT group joined the group retrospectively was an application under s 43B(2) VATA 1994 - whether s 83(1) VAT Act 1994 provides a right of appeal against a refusal to amend the date on which a body corporate became a member of a VAT group or retrospectively to treat the body corporate as a member of the group earlier than it was – appeal dismissed