The Trustees of the Mellerstain Trust. (1989) 4 BVC 768
Decision given 1 November 1989.
Registration – Date registration effective – Whether supplies made in the course or furtherance of a business – Whether supplies were supplies of capital assets and so to be disregarded – Value Added Tax Act 1983, Sch. 1, para. 1.
The issue was the effective date for the registration of the appellant.