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Ican Finance v Revenue and Customs: FTTTx 25 Jan 2011

VAT – registration – sole trader having two separate businesses – whether businesses are separate taxable persons – whether VAT registration covers all the business activities of the registered person – Flat Rate Scheme – whether relevant turnover includes VAT exempt supplies.

Citations:

[2011] UKFTT 81 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 February 2022; Ref: scu.442809

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