REGISTRATION – Compulsory registration of Second Appellant – Whether payment by First Appellant to Second Appellant of monies to purchase food taxable in Lands Second Appellant
ASSESSMENT – Whether to best judgment when officer misunderstood origins of First Appellant and nature management charge
AGGREGATION – Whether First and Second Appellants should be aggregated – Consideration of financial and economic links – Appeal dismissed
Citations:
[2005] UKVAT V19057
Links:
Jurisdiction:
England and Wales
VAT
Updated: 18 July 2022; Ref: scu.228532