‘Persons’ not businesses may register for VAT

In C & E Commrs v Glassborow (1974) 1 BVC 4, Mr and Mrs Glassborow carried on an estate agent’s business known as ‘Bertram & Co’ and entered into a formal partnership agreement in respect of that business. They also carried on business as land developers in partnership under the style of ‘Glassborow & Glassborow’. There was another formal partnership agreement between them in respect of this business.

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