Splitting business activities
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