The Commissioners appealed an order reinstating the registration of the respondents for VAT. The respondents made largely exempt supplies. They were members of a group of companies, each trading similarly. They had sought an alteration from group registration to individual registrations. Such registrations were voluntary because their vatable turnover would be below the limits. The Directive recognised the difficulties created by smaller companies, and allowed national schemes to deal with this. Nevertheless there was no obligation to make such arrangements, and the companies could not complain of the lack of such arrangements. The cancellations of registrations stood.
Judges:
Justice Lloyd
Citations:
[2001] EWHC Ch 456
Links:
Statutes:
Sixth VAT Directive 77/388/EEC Art 24, Value Added Tax Act 1994 Schedule 1 paragraph 9
Jurisdiction:
England and Wales
VAT
Updated: 05 June 2022; Ref: scu.167094
