Sterling (T/A Sally’s Sandwich Bar) v Customs and Excise: VDT 29 Apr 2005

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.228532