SFU Barbers Ltd v Revenue and Customs: VDT 26 Oct 2006

VAT: REGISTRATION AND NOTICE OF SECURITY – Appellant purchased the assets and hairdressing business as a going concern – the Appellant contended that it was a property leasing business charging the hairdressers chair rentals and service charges – the facts found demonstrated that the hairdressers were either employees or providing services as sub-contractors to the Appellant – Appellant making taxable supplies of hairdressing services to the customers – anticipated annual turnover of pounds 800,000 – Respondents entitled to register compulsorily the Appellant for VAT – the former hairdressing business was run by the same principals as for the Appellant company – the former business owed substantial amounts in unpaid VAT – Appellant posed a real risk to the protection of the revenue – Appeal dismissed with costs order


[2006] UKVAT V19851




England and Wales


Updated: 05 April 2022; Ref: scu.246179