his was an appeal a compulsory VAT registration where the appellant argued that he was merely an employee of the off-licence, not the owner.
The appellant appealed against the following decisions by HMRC:
(1)â¯â¯â¯â¯â¯â¯â¯â¯â¯ to compulsorily register the appellant for VAT under Schedule 1(1)(a) of VATA 1994 for the period 1 May 2012 to 30 June 2014; and
(2)â¯â¯â¯â¯â¯â¯â¯â¯â¯ to impose a penalty for the Failure to Notify (‘FTN’).
HMRC contended that the appellant traded as an off-licence from Shandwick Square, Easterhouse.
The appellant represented himself and his defence was that he was an employee and did not run the businesses but was the manager of the shop and produced correspondence to support this.
HMRC considered
