FTTTx VAT – registration – whether Appellant liable to register in respect of earnings from part-time judicial appointment in absence of earnings from practice as barrister – classification previously for income tax purposes as self-employed – EC Directive 2006 arts 9, 10 – held, not a taxable person so not liable to register – appeal allowed
Citations:
[2012] UKFTT 144 (TC)
Links:
Jurisdiction:
England and Wales
VAT, Legal Professions
Updated: 22 May 2022; Ref: scu.451977