Agent, independent trader or employee

Appeals

Artificial

Case examples

Businesses with different start dates

Catering at public house

Entity's constitution

Health club

Launderette

Parallel company

Persons treated as one direction

Pottery

Catering in public house

Charities

Direction

Division of functions

Generally

Health club

Licence to occupy land: chair rent at hair salon

Partnership, existence

Case examples

Generally

Persons treated as one direction

Advice to traders

Alternative

Appeals against

Businesses run on normal commercial terms

Cafe

Car parking

Cases

Cessation of deemed partnership

Conditions

Conditions for supplementary direction

Consequences of supplementary direction

Consequential de-registration

Deemed partnership

Effect of

Example

Failure to comply

Generally

Hairdressers

HMRC's guidance

Inconsistency between UK legislation and directive

Invalid notice

Judicial review

Launderette

Launderette and bookselling businesses

Liability for VAT

Motive of arrangement

Notification of major change in activities

Original direction not retrospective

Persons accepted as separate, checklist

Public house

Reasonableness

Registered name

Restriction on tribunal's jurisdiction

Self-employed hairdressers

Separate businesses run by family members

Supplementary

Supplies etc. by or to constituent members

Tribunal's jurisdiction

Validity

Separation, HMRC's view

Single taxable person treatment