Francis and Another v Revenue and Customs: VDT 5 Dec 2006

VAT – Registration – Single taxable person direction – Husband operating hairdressing salon on ground floor – Wife operating beauty salon in basement – Whether ‘closely bound to one another by financial, economic and organisational links’ – EEC 6th Dir (77/388/EEC) Art 4.4 – VAT Act 1994 s.84(7), Sch 1 para 1A, 2 – Appeal allowed

Citations:

[2006] UKVAT V19919

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 July 2022; Ref: scu.247554