Ettling and Another (T/A Buttery Cafe) v Customs and Excise: VDT 15 Oct 2004

COMPULSORY REGISTRATION – suppression rate determined using comparative figures including a Bank Holiday and a day following a Bank Holiday which were lower that usual – evidence accepted of a large party on one of the invigilation days – registration date directed to be recalculated

[2004] UKVAT V18801
England and Wales


Updated: 20 November 2021; Ref: scu.219009