Compulsory registration – Appellant a market trader -whether the Appellant’s turnover was high enough to require registration – only issue was whether one of the stalls operated was operated as part of the Appellant’s business rather than as his wife’s separate business – Held on the evidence the stall was operated as part of the Appellant’s business – appeal dismissed
[2005] UKVAT V19305
Bailii
England and Wales
VAT
Updated: 11 December 2021; Ref: scu.237992