Gareth Carrol T/A Home Improvements Co. v Her Majesty's Revenue & Customs
Tax LawVAT and Duties Tribunal19 May 2006Added 6 Aug 2026
The appellant, Gareth Carroll, trades as Home Improvement Co., supplying and installing conservatories from an address in Maidenhead. He was registered for VAT with effect from 1 May 2004, although he did not formally apply for…