MAN (88/819)

No. 4196

Decision given 12 October 1989.

Registration – Liability to be registered – Notice requiring three parties to be treated as a single taxable person – Jurisdiction of tribunal on appeal – Value Added Tax Act 1983, Sch. 1, para. 1A.

  The issue was whether two brothers and their brother-in-law should be treated as a single taxable person carrying on the business activities of the manufacture and erection of lap fencing.

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