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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.
 
Decision to Download:No copy available
 


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URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18501.html