Deutsch v Revenue and Customs (VAT - REGISTRATION : Partnerships, of) [2016] UKFTT 233 (TC) (12 April 2016)

Deutsch v Revenue and Customs (VAT - REGISTRATION : Partnerships, of) [2016] UKFTT 233 (TC) (12 April 2016)

The appellant remained liable for VAT during the period of partnership registration as statutory criteria for registration were satisfied and liability continues until notification of cessation, regardless of relationship breakdown or alleged fraud.

Source-derived case information.

Citation
[2016] UKFTT 233
Parties
Appellant: Appellant; Respondent: HMRC
Jurisdiction
United Kingdom
Judgment Date
12 April 2016
Procedural Posture
VAT Registration Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
VAT Registration, Partnership Liability, Tribunal Procedure
Tax Law Partnership Law VAT Registration Partnership Liability Tribunal Procedure

Source-derived case record

Summary, issues, holding and outcome

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Parties

Appellant

Appellant

HMRC

Respondent

Procedural Posture

VAT Registration Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the appellant remained liable for VAT during the period of partnership registration
  2. 2 Whether alleged fraud or relationship breakdown affects VAT registration status
  3. 3 Whether HMRC acted properly in removing VAT registration after notification

Ratio Decidendi

The appellant remained liable for VAT during the period of partnership registration as statutory criteria for registration were satisfied and liability continues until notification of cessation, regardless of relationship breakdown or alleged fraud.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed.