EDN (88/162)

No. 3539

Decision given 28 April 1989.

Economic activity – Registration – Solicitors’ disciplinary tribunal – Judicial or quasi-judicial body capable of awarding expenses against litigants – Expenses awarded included its own costs – Despite this power appellant not akin to arbitrator – Commissioners’ refusal to register upheld – Value Added Tax Act 1983, sec. 2(1).

  The issue was whether the appellant was entitled to register for tax or was not carrying on a business within the Value Added Tax Act 1983, sec. 2(1).

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