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Decision Number: v 18501
Appellant: Roberts Mullis & Robert ullis restoration Services Ltd
Respondent: The Commissioners of Customs & Excise
Chairmen / Special
Commissioners:
Peter H LAWSON
Date Of Decision: 20/02/2004
Main Category: VAT - REGISTRATION
Main Subcategory: Partnerships, of
Notes: DIRECTION TO REGISTER – VAT Act 1994 Sch 1 paras 1A and 2 – decision to treat two businesses as a single business – whether artificial separation – whether Commissioners acted reasonably.
Decision(s) to Download: 18501.DOC 18501.DOC