VATDREG10000 - Deregistration allowed
If you are satisfied that deregistration is appropriate, you should cancel the registration from the date of the trader바카라 사이트™s request, or from such later date as may be agreed. There is no provision to allow an earlier date of deregistration where a trader still has an entitlement to be registered. HMRC has been successful in defending this stance at several tribunals, including Mr S Moloney LON/96/1723, VTD 14873.