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December 2018

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VAT CASES - 04.12.2018

HMRC was wrong to refuse backdated option to tax election.

Key points. This case shows that HMRC’s ideal situation of being able to see board meeting minutes or proof of posting documents to support a belated request is not the only acceptable proof. However, business owners need to be very clear about the difference between a belated election and a retrospective election, i.e. an attempt to backdate an election based on a current decision date. A retrospective election is not allowed.

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