Patrick and Another v Revenue and Customs: FTTTx 30 Dec 2011

FTTTx VAT – Bed and Breakfast business carried on by one Appellant who is also partner in farm with other Appellant – Self-catering accommodation part of farm business – Direction to treat both business as a single taxable person – VATA 1994 Sch 1 paras 1A, 2 – s 84(7) – Whether direction reasonably made – Yes-Appeal dismissed

Citations:

[2011] UKFTT 865 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 October 2022; Ref: scu.450933