Goldstar Distribution Ltd v Revenue and Customs: VDT 23 Nov 2007

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 July 2022; Ref: scu.262548