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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Mullis (t/a Robert Mullis Restoration Services Ltd) v Customs & Excise [2004] UKVAT V18501 (20 February 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18501.html
Cite as: [2004] UKVAT V18501
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Decision Summary Information |
|
| 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. |
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| Decision to Download: | No copy available |