MAN (91/450)

No. 7881

Decision given 16 July 1992.

Registration – Compulsory de-registration – Non-UK registered company – Company registered for VAT in the UK – Whether Customs entitled to de-register it compulsorily – Powers of tribunal on appeal relating to registration – Business – Whether appellant had a business establishment in the United Kingdom – Value Added Tax Act 1983, Sch. 1, para. 5A

  The issue was whether the appellant was carrying on a business in the UK and whether it had a business establishment in this country so that the commissioners were not entitled compulsorily to de-register the company.

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