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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Thomas v Commissioners of Customs and Excise [2004] UKVAT V18680 (23 April 2004) URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18680.html Cite as: [2004] UKVAT V18680 |
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18680
ASSESSMENT – appellant voluntarily registered as an intending trader in respect of one business – subsequently carried on another business without declaring the output tax not understanding that the registration covered both businesses – appeal dismissed
LONDON TRIBUNAL CENTRE
HAYDN WALDON THOMAS Appellant
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: DR JOHN F AVERY JONES CBE (Chairman)
RICHARD CORKE FCA
Sitting in public in Cardiff on 2 April 2004
The Appellant in person
Mrs P Crinnion, senior officer, HM Customs and Excise, for the Respondents
© CROWN COPYRIGHT 2004
DECISION
J F AVERY JONES
CHAIRMAN
RELEASED 23/06/2004
LON/03/639