COMPULSORY REGISTRATION – Appellant supplying services – Whether, on the evidence, Appellant an employee or self-employed
COMPULSORY REGISTRATION – Calculation of value of supplies included large error, correction of which reduced value below registration threshold – Decision to register based on admissions not on erroneous calculation – On evidence, Appellant’s receipts substantially in excess of threshold – Whether registration valid – Yes – VATA 1994, Sch 1, para 1(1)(a)
ASSESSMENT – Quantum – Appellant stated that he repaid substantial proportion of money received by him from ’employer’ – Appellant stated that he incurred expenses – No evidence of amount of either repayments or expenses – Whether allowance should be made, in calculating quantum of assessment, for repayments and expenses – No
[2005] UKVAT V19295
Bailii
England and Wales
VAT
Updated: 23 December 2021; Ref: scu.237991