Source: All England Reporter
Publisher Citation: [1999] All ER (D) 154
Court: Queen's Bench Division, Crown Office List
Judge:

Carnwath J

Representation Marion Lonsdale (instructed by Mehmet & Co) for the appellant.
  Eamon McNicholas (instructed by the Solicitor for the Customs and Excise) for the commissioners.
Judgment Dates: 16 February 1999

Catchwords

Value added tax - Registration for value added tax - Whether taxpayer liable to register - Value Added Tax Act 1983, Sch 1, para 1(1).

The Case

Practice Areas

If you are a LexisLibrary subscriber you can read more about this case here.