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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Camrider Franchising Ltd v Customs & Excise [2003] UKVAT V18439 (30 December 2003)
URL: http://www.bailii.org/uk/cases/UKVAT/2003/V18439.html
Cite as: [2003] UKVAT V18439
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Decision Summary Information |
|
| Decision Number: | V/18439 |
| Appellant: | Camrider Franchising Ltd |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
Dr John F
AVERY JONES
CBE
|
| Date of Decision: | 30.12.2003 |
| Main Category: | VAT - REGISTRATION |
| Main Subcategory: | Compulsory |
| Notes: | |
| REGISTRATION FOR VAT - conflicting agreements attributing the same figure as consideration payable to two different parties - one agreement to be read as if amendments made with the result that the consideration was not turnover of the Appellant and consequently it was not registrable |
|
| Decision to Download: | No copy available |