Holding Out As Partner Not Accepting Liability for VAT

VAT - Definition of Partnership
Revenue and Customs Commissioners v Pal and others
[2006] EWHC 2016 (Ch)
Ch.D.
31 July 2006
Daily Law Notes Summary
For members of a partnership to be "taxable persons" under s 3 of
the Value Added Tax Act 1994, they had to be carrying on a
business in a partnership within the meaning of s 45(1) of the Act
which required there to be an actual partnership and not a
situation in which some of the individuals involved merely held
themselves out as partners by entering their names on the
registration for VAT form.

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