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A new client, who ceased trading as a mechanic in 2018 and is now in full-time PAYE employment, is the subject of an revenue audit. The revenue state that as the registration limit of €37,500 was exceeded in one twelve month period in 2016/2017 then he should be liable to vat on the sales. Please advise if there is an case law in this regard and any other comment you may have. Thank You. Danny

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Asked on 21 August 2019 5:31 pm