Revenue and Customs Commissioners v Pal and Others: ChD 31 Jul 2006

The taxpayers had challenged an assessment to VAT saying that they were not actually partners in the company assessed. The revenue countered to say that they had signed the registration form to say that they were partners. The revenue now appealed a decision in the taxpayers’ favour.
Held: The appeal failed. The partners were partners at common law or under the 1890 Act only. S45 of the 1994 Act required an actual partnership. The holding themselves out as partners when signing the VAT registration form was not sufficient to make them partners.


Patten J


Times 29-Aug-2006


Partnership Act 1890 14, Value Added Tax Act 1994 45(1)


England and Wales


CitedIn re C and M Ashberg 17-Jul-1990
An estoppel by representation could not be used to establish satisfaction of a stautory condition. . .
Lists of cited by and citing cases may be incomplete.

VAT, Company, Estoppel

Updated: 23 June 2022; Ref: scu.244744