This was an appeal by the taxpayer against a decision by HMRC not to backdate the company’s EDR when the original application was in error. 
 
Although incorporated in 1995, the appellant did not consider registering for VAT until September 2016. The appellant engaged its accountants to register them for VAT with the intention of joining the Flat Rate Scheme. 

The appellant contacted its accountants to chase up the progress in registering for VAT. Only one member of staff was available, who agreed to fill out the online registration form for them. It appeared that the staff member was reluctant to do this as she was not experienced in the process, but nobody else was available to complete the form instead of her or to oversee the process.

However, the appellant was insistent that she complete and submit the application with information provided by