Ahmed (T/A Premier Cars) v Revenue and Customs: VDT 28 Apr 2005

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.228522