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 was properly registered for VAT as the statutory criteria were satisfied, and she remained liable for VAT during the period of her membership in the partnership until HMRC was notified of the change. Alleged fraud or relationship breakdown does not retrospectively affect the registration or liability.

Source-derived case information.

Citation
[2016] UKFTT 233 (TC)
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, HMRC Procedures
Tax Law Partnership Law VAT Registration Partnership Liability HMRC Procedures

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 was properly registered for VAT as a partnership
  2. 2 Whether the appellant remains liable for VAT during the relevant period
  3. 3 Effect of partnership changes on VAT liability

Ratio Decidendi

The appellant was properly registered for VAT as the statutory criteria were satisfied, and she remained liable for VAT during the period of her membership in the partnership until HMRC was notified of the change. Alleged fraud or relationship breakdown does not retrospectively affect the registration or liability.

Court Disposition

Appeal dismissed