VDT REGISTRATION – Artificial separation of two businesses – one Appellant carrying on business of a takeaway sandwich bar – Appellant and wife carrying on an outside catering business from the same premises – whether businesses artificially separated and liable to be registered for VAT as a single business – characteristics of separate businesses – VATA 1994 Schedule 1 paras 1A, 2 – EC Sixth Dir. Art 4.4 – Appeal allowed.
Judges:
Rodney P Huggins (Chairman)
Citations:
[2005] UKVAT V19307
Links:
VAT
Updated: 04 July 2022; Ref: scu.238018
