Majid v Revenue & Customs [2012] UKFTT 144 (TC) (20 February 2012)

Majid v Revenue & Customs [2012] UKFTT 144 (TC) (20 February 2012)

Appellant was not a taxable person in respect of earnings as a part-time Immigration Judge, as these were not supplied in the course or furtherance of a business or profession. Therefore, he was not liable to register for VAT for the relevant period.

Source-derived case information.

Citation
[2012] UKFTT 144 (TC)
Parties
Appellant: Dr Amir Ali Majid; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
20 February 2012
Procedural Posture
VAT Registration Appeal / First Tier Tribunal Decision
Outcome
Appeal allowed
Legal Topics
VAT Registration, Self Employment Status, Office Holder, Disability Discrimination, Statutory Interpretation
Tax Law VAT VAT Registration Self Employment Status Office Holder Disability Discrimination Statutory Interpretation

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 8 Party arguments 2 Amounts and remedies 5
Sign in to unlock

Parties

Dr Amir Ali Majid

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Registration Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether appellant liable to register for VAT in respect of earnings from part-time judicial appointment
  2. 2 Whether judicial earnings constitute taxable supplies by a taxable person in the course of business
  3. 3 Whether appellant's status as self-employed for income tax purposes affects VAT liability

Ratio Decidendi

Appellant was not a taxable person in respect of earnings as a part-time Immigration Judge, as these were not supplied in the course or furtherance of a business or profession. Therefore, he was not liable to register for VAT for the relevant period.

Court Disposition

Appeal allowed

Orders

  • Appellant not liable to register for VAT in respect of judicial earnings
  • VAT assessment and penalty set aside