Legislation

VAT Tribunals Rules 1986

2 decisions citing this instrument.

Provisions cited

rule 14(1) of the VAT Tribunals Rules 1986rule 26(2) of the VAT Tribunals Rules 1986

Decisions

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…

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…

tax-appeals proportionality tribunal procedure vat registration late registration