REGISTRATION – Refusal – Mobile telephones – Sale by unregistered trader stated to be ‘subject to a valid VAT number’ – Payment made by customer and delivery taking place without any VAT number – Amount paid well above VAT threshold – Whether a supply by trader of the mobile phones – yes – Whether trader should have been registered – Yes – Appeal allowed – VAT Act 1994 Schedule 1 para 1
Citations:
[2007] UKVAT V20467
Links:
Jurisdiction:
England and Wales
VAT
Updated: 12 July 2022; Ref: scu.262548