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On 6 August 2012 I submitted an online application for voluntary VAT registration for a client who wishes to be registered as from 10 September 2008.
On 10 August I received a telephone call from a lady at the Wolverhampton registration processing office. At first I was quite impressed by their quick response but she went on to say we would need to discuss this in more detail since the desired registration date was more than the permitted previous four years.
Her view intrigued me considerably but I gently pointed out that we were more than a month inside the four-year time-limit at least according to my computer The Times on my desk and the Gregorian calendar on my office wall.
My unyielding stance obviously was not anticipated ‘taxpayer behaviour’ and I was informed a senior HMRC colleague would have to...
