VAT Tribunal Decisions

Unequal businesses

Mr and Mrs Eleftheriou the first appellants traded in partnership as Picnic Kebab House but intended to sell the business in 1995. This did not happen so for six months the second appellant Salah Ajouirja was employed as manager. However it was then decided to rent part of the business to Mr Ajouirja. The unusual arrangement they came to was that the first appellant's days of business were Wednesdays Thursdays Fridays and Saturdays and the second appellant's days were Sundays Mondays and Tuesdays. There was one shared employee but otherwise each had his own employees. The arrangement ended in 1999.
Mr Eleftheriou said that there was a legal document to this effect although Customs said that they had never had sight of a signed copy. Customs disputed the purchases figures in...