Gray (T/A William Gray and Sons) v Commissioners of Customs and Excise: ChD 7 Nov 2000

The trader carried on business as a builder both through a limited company and on his own account. He tried to apportion the businesses so that neither was registerable for VAT. In one period he exceeded the limit. He asked the commissioners to exercise their discretion not to register him retrospectively acknowledging that his turnover later returned to levels below the threshold. It was held that the Commissioners could only act on the basis of the facts as they would have appeared at the time he should have applied. The process was intended to be a speedy one, and was an estimate of future activity.


Times 07-Nov-2000


Value Added Tax Act 1994 Sch 1 para 1 (3)


England and Wales


Updated: 06 August 2022; Ref: scu.80989