In the recent Premier Metals case – concerning a partnership trading in scrap metals – the First Tier Tribunal had previously found as a matter of fact that transactions entered into by an agent acting on behalf of the partnership failed the Kittel test. The agent’s knowledge was attributed to the partnership.
Source: Mazars
Latest Posts in "United Kingdom"
- The UK Should Lower or Abolish, Not Raise, Its VAT Registration Threshold
- UK Should Lower or Abolish VAT Threshold to Boost Small Business Growth and Efficiency
- Lowering VAT Threshold Risks Breaching Labour’s Manifesto, Warns Self-Employed Association
- UK VAT Threshold Debate: Growth-Boosting Increase or Revenue-Raising Decrease at Autumn Budget?
- Chancellor Proposes Raising VAT Registration Threshold to £100,000 to Boost UK Economy
