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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Adelekun v Revenue and Customs (VAT) [2020] UKUT 244 (TCC) (7 August 2020) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/244.html Cite as: [2020] UKUT 244 (TCC), [2020] BVC 542

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Andrew Adelekun v Revenue and Customs: [2020] UKUT 244 (TCC) (7 August 2020)

VAT - appeal against HMRC's decision to amend effective date of registration - 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 - however even when new evidence considered appellant's appeal on registration dismissed - appeal on input tax refusals in later period allowed in part.