Keyword
4 decisions turning on failure to notify.
Cogefin (Bermuda) Limited was incorporated in Bermuda in February 1996 as an exempted company wholly owned by the Poole Family Trust, of which Mr Giuseppe Ciardi was the economic settlor and beneficiary. It was funded with some…
The appellant, Kinlet Properties Limited, was an employer required to file a PAYE end of year return (form P35) for the tax year 2009/10 with HMRC. The return was due by 19 May 2010 but was not delivered until 15 October 2010…
An Chen and Lin Chen, trading in partnership as Wai Ho Takeaway from premises in Front Street, Klondyke, Cramlington, applied to register the partnership for VAT by a form VAT1 submitted on their behalf by Liu & Company…
The appellant, Stephen Simmons, traded as SJS Motors, a motor dealing business. He had been the sole director of SJS Motors Ltd, which ceased trading and cancelled its VAT registration in 2000. Thereafter the appellant carried on…