Nguyen (FTT): VAT registration (threshold exceeded?)

(1)   that on average no more than 10 customers per day were served;

(2)   that the average takings were £25 per customer; and

(3)   that the nail bar was operating a 6 day week.

These findings indicate that weekly takings were no more than £1,500. That figure is not inconsistent with the other evidence in this section. Allowing for bank holidays only, so that the shop is taken to be open for 51weeks in any year, that indicates turnover in any year ending in any month in the relevant period of no more than £76,500.

I find that the Appellant’s taxable supplies were below the registration threshold for any month in the relevant period.

Source: bailii.org

 

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