Agent, independent trader or employee

Commentary – VAT Reporter ¶43-650

Appeals

Legislation/Regulatory – VATA94 s. 83(1)(u), 84(7)

Artificial

Legislation/Regulatory – VATA94 Sch. 1, para. 1A

Case examples

Businesses with different start dates

Commentary – VAT Reporter ¶43-650

Catering at public house

Commentary – VAT Reporter ¶43-660

Entity's constitution

Commentary – VAT Reporter ¶43-650

Health club

Commentary – VAT Reporter ¶43-660

Launderette

Commentary – VAT Reporter ¶43-660

Parallel company

Commentary – VAT Reporter ¶43-650

Persons treated as one direction

Commentary – VAT Reporter ¶43-705

Pottery

Commentary – VAT Reporter ¶43-660

Catering in public house

Case Law – (1977) 1 BVC 1,060

Charities

Commentary – VAT Reporter ¶50-035

Direction

Legislation/Regulatory – VATA94 Sch. 1, para. 2

Division of functions

Commentary – VAT Reporter ¶43-650

Generally

Commentary – VAT Reporter ¶43-125 ; VAT Reporter ¶43-650

Health club

Case Law – Burrell (t/a The Firm) v. Customs and Excise Commissioners. [1998] BVC 3

Licence to occupy land: chair rent at hair salon

Commentary – VAT Reporter ¶43-650

Partnership, existence

Case examples

Commentary – VAT Reporter ¶43-655

Generally

Commentary – VAT Reporter ¶43-655

Persons treated as one direction

Advice to traders

Commentary – VAT Reporter ¶43-700

Alternative

Commentary – VAT Reporter ¶43-650 ; VAT Reporter ¶43-690

Appeals against

Commentary – VAT Reporter ¶43-700

Businesses run on normal commercial terms

Commentary – VAT Reporter ¶43-705

Cafe

Commentary – VAT Reporter ¶43-705

Car parking

Commentary – VAT Reporter ¶43-705

Cases

Commentary – VAT Reporter ¶43-705

Cessation of deemed partnership

Commentary – VAT Reporter ¶43-710

Conditions

Commentary – VAT Reporter ¶43-690

Conditions for supplementary direction

Commentary – VAT Reporter ¶43-720

Consequences of supplementary direction

Commentary – VAT Reporter ¶43-720

Consequential de-registration

Commentary – VAT Reporter ¶43-710

Deemed partnership

Commentary – VAT Reporter ¶43-710

Effect of

Commentary – VAT Reporter ¶43-710

Example

Commentary – VAT Reporter ¶43-680

Failure to comply

Commentary – VAT Reporter ¶43-710

Generally

Commentary – VAT Reporter ¶43-680
Case Law – Allen & Ors. [1995] BVC 1,027 ; Chamberlain v. Customs and Excise Commissioners. (1989) 4 BVC 106 ; Horsman & Anor. (1990) 5 BVC 904 ; Hundsdoerfer & Anor. (1990) 5 BVC 886

Hairdressers

Commentary – VAT Reporter ¶43-705

HMRC's guidance

Commentary – VAT Reporter ¶43-690

Inconsistency between UK legislation and directive

Case Law – Osman v. Customs and Excise Commissioners. (1989) 4 BVC 132

Invalid notice

Commentary – VAT Reporter ¶43-705

Judicial review

Commentary – VAT Reporter ¶43-700

Launderette

Commentary – VAT Reporter ¶43-705

Launderette and bookselling businesses

Commentary – VAT Reporter ¶43-705

Liability for VAT

Commentary – VAT Reporter ¶43-710

Motive of arrangement

Commentary – VAT Reporter ¶43-705

Notification of major change in activities

Commentary – VAT Reporter ¶43-680

Original direction not retrospective

Commentary – VAT Reporter ¶43-680

Persons accepted as separate, checklist

Commentary – VAT Reporter ¶43-680

Public house

Commentary – VAT Reporter ¶43-705

Reasonableness

Case Law – Allen & Ors. [1995] BVC 1,027 ; Knights. (1990) 5 BVC 803 ; Mullis & Anor. [2004] BVC 2,104

Registered name

Commentary – VAT Reporter ¶43-710

Restriction on tribunal's jurisdiction

Commentary – VAT Reporter ¶62-207

Self-employed hairdressers

Case Law – Cringan & Anor. [1992] BVC 721

Separate businesses run by family members

Commentary – VAT Reporter ¶43-700 ; VAT Reporter ¶43-705

Supplementary

Commentary – VAT Reporter ¶43-720

Supplies etc. by or to constituent members

Commentary – VAT Reporter ¶43-710

Tribunal's jurisdiction

Case Law – I. Lyons. (1987) 3 BVC 628 ; Thompson & Ors. (1989) 4 BVC 750

Validity

Case Law – Lewis. (1989) 4 BVC 555 ; T. Lee & Anor. (1988) 3 BVC 706

Separation, HMRC's view

Commentary – VAT Reporter ¶43-665

Single taxable person treatment

Legislation/Regulatory – Dir. 2006/112 art. 11