- The case involves an appeal by Dawn Kaffel against HMRC’s decision not to grant a retrospective exception from compulsory VAT registration.
- The hearing was conducted remotely via video on 12 February 2025, with the judgment given on 3 April 2025.
- Tribunal Judge McGregor and Ms. Hannah Deighton presided over the case.
- Mr. Barry Soraff represented the appellant, Dawn Kaffel, on a pro bono basis.
- Yusuf Nalla represented the respondents, HM Revenue and Customs.
- The appeal concerns the reasonableness of HMRC’s discretion not to register the trader for VAT.
- The legal framework involves Paragraph 1(1)(a) and Paragraph 1(3) of Schedule 1 to the Value Added Tax Act 1994.
- The threshold for VAT registration at the relevant time was 85000 pounds.
- The Tribunal considered whether the value of Kaffel’s taxable supplies would not exceed the threshold, which would exempt her from registration.
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
