ASSESSMENT – Taxi operator business – Question of identity of proprietor at time of assessment – if the appellant, then VAT assessed correctly and late registration penalty due – if not, assessment invalid and penalty not due – on evidence, appeal allowed – VATA 1994 s73 and Schedule 1 paras 1(i)(a) and 5(2)
[2004] UKVAT V18815
Bailii
England and Wales
Updated: 25 October 2021; Ref: scu.219796