Legislation

Schedule 1 to the Value Added Tax Act 1994

2 decisions citing this instrument.

Provisions cited

paragraph 1 of Schedule 1 to the Value Added Tax Act 1994paragraph 7 of Schedule 1 to the Value Added Tax Act 1994paragraph 9 of Schedule 1 to the Value Added Tax Act 1994

Decisions

Wai Ho Takeaway (partners An Chen and Lin Chen) v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)4 Apr 2011[2011] UKFTT 222 (TC)Added 6 Aug 2026

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…

Sikander Ali v Her Majesty's Revenue & Customs

Tax LawVAT and Duties Tribunal13 Nov 2006Added 6 Aug 2026

Mr Sikander Ali carried on the business of selling takeaway food from shop premises at Milkstone Road, Rochdale, under the style of "King Balti". In July 2002 Mrs Carey and another officer of the Commissioners visited the…

tax-appeals takeaway food vat registration costs vat