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Mike Commins

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Supplies of hearing aids

MIKE COMMINS of Accounting and Financial Services (Rochdale) Ltd reports a recent decision.

THE APPELLANT, MR Rowe, was a self-employed hearing aid dispenser who operated from a retail outlet, supplying hospital patients with hearing aids and also working in a similar capacity in doctors' surgeries.

05 February 2003
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High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024
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Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents
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Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights
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