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The Appellant
The Appellant
The Appellant was incorporated on 17 September 2018.
The Appellant began trading on 1 March 2021 as a general builder. Its turnover exceeded the VAT registration threshold on 1 August 2021.
The Appellant was registered for VAT with an effective date of registration of 1 August 2022 (“the EDR”).
The Appellant submitted its first VAT return for the period 1 August 2022 to 30 September 2022 (“the 09/22 Return”) which had the following entries:
Box 1 VAT on sales £21,693.03
Box 2 VAT on EC acquisitions £0
Box 3 Total VAT due £21,693.03
Box 4 VAT reclaim £68,556.28
Box 5 net VAT £46,683.25
Box 6 total value of sales £738,465.00
Box 7 total value of purchases £345,806.00