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Hayley Mundy trading as Hayley’s Hair Design (TC4505)
The taxpayer ran a VAT-registered hairdressing and beauty business. In spring 2013 she sold the beauty salon and was advised by her accountant to monitor her turnover so that she could deregister as soon as possible.
A year later she contacted her adviser to say her turnover had fallen below the VAT threshold. He said he would send her a deregistration form but failed to do so until five weeks later. Finally on 3 June 2014 HMRC received the application to deregister the business.
The taxpayer asked the Revenue to backdate the deregistration to 8 April 2014 when she first established that she was trading below the relevant threshold.
HMRC refused on the basis that although they accepted she was not liable to be registered from 8 April...
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