Keyword

de-registration

2 decisions turning on de-registration.

Space Solutions Limited v Her Majesty's Revenue & Customs

Tax LawVAT and Duties Tribunal5 May 2006Added 6 Aug 2026

The appellant, Space Solutions Retail Ltd, manufactured retail wooden stalls for retail merchandising units from an address in Huddersfield and had been registered for VAT with effect from 1 December 2003. By letter of 13 May…

Simon James McDonald & Christine Mary Mcdonald t/a S McDonald Charters v Her Majesty's Revenue & Customs

Tax LawVAT and Duties Tribunal27 Feb 2006Added 6 Aug 2026

The appellants, Mr Simon James McDonald and his mother Mrs Christine Mary McDonald, claimed to trade in partnership as yacht charterers under the name S McDonald Charters. Mr McDonald junior, a car body re-spray specialist living…

economic reality partnership business vat registration vat