|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 154|
|Court:||Queen's Bench Division, Crown Office List|
|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|
Value added tax - Registration for value added tax - Whether taxpayer liable to register - Value Added Tax Act 1983, Sch 1, para 1(1).