[2006] EWHC 2016 (Ch).

Chancery Division.

Patten J.

Judgment delivered 31 July 2006.

Value added tax – Registration – Partnership – Taxpayers registered for VAT in name of firm – Four taxpayers all signing form VAT2 as partners – Revenue raising assessment in absence of returns – Tribunal deciding assessment invalid since first and second taxpayers not in fact partners – Whether first and second taxpayers estopped from denying partner status — Whether assessment valid against third and fourth taxpayer – Partnership Act 1890, s. 14 – Value Added Tax Act 1994, s. 3, 45.

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