Majid v Revenue and Customs: FTTTx 20 Feb 2012

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:

Bailii

Jurisdiction:

England and Wales

VAT, Legal Professions

Updated: 22 May 2022; Ref: scu.451977