Decision given 8 August 1985.

Registration – Driving school – Whether liable to be registered as taxable person – Finance Act 1972, Sch. 1, para. 1 (as amended) (now VATA 1983, Sch. 1, para. 1).

  The appellant carried on business as a driving school, beginning in March 1977. He provided dual control cars to self-employed instructors who accounted to him for a proportion of the fees they received from pupils to whom they gave tuition. The appellant also maintained an office to which the pupils could apply for tuition and which put them in touch with instructors to arrange appointments for lessons.

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