Hooper v Her Majesty’s Revenue and Customs: FTTTx 24 Apr 2009

FTTTx VAT – Late registration – Whether a partnership existed between the appellants which the Commissioners could require to be registered – evidence that the appellants had represented to the Inland Revenue for income tax purposes that they were in partnership and that accounts had been drawn up on that basis – Found as a fact that a partnership existed and was not a sham even though motivated only by a wish to gain an income tax advantage – Appeal dismissed – Penalty for late registration further mitigated to a nominal amount (andpound;50)


[2009] UKFTT 74 (TC)




England and Wales


Updated: 30 July 2022; Ref: scu.373611