Heath House Charter Ltd v Revenue and Customs: FTTTx 13 Nov 2009

VAT – Registration – Voluntary Registration – Taxpayer acquiring and letting out a yacht – Whether in fact there had been charters to associated companies – Whether yacht chartered to or through agent – Whether conducting a business or economic activity – Appeal allowed

Citations:

[2009] UKFTT 305 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 October 2022; Ref: scu.409106