VAT – compulsory registration – private car hire operator – whether on facts Appellant became liable to be registered with effect from end November 1995 – finding that he did not so become liable – appeal allowed
VAT – global assessment – whether valid as relating only to period when Appellant liable to be registered – appeal allowed
Citations:
[2005] UKVAT V19069
Links:
Jurisdiction:
England and Wales
VAT
Updated: 17 July 2022; Ref: scu.228522