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Contents

Official guidance
VAT Business/Non-Business Manual

VBNB70000 · Legal history

  • VBNB72050 · Cases about the business test
  • VBNB72200 · Cases about direct link between supplies and consideration
  • VBNB72300 · Cases about operating in a commercial market
  • VBNB72400 · Cases about section 94(2) activities
  • VBNB72500 · Cases about non-taxed transactions and apportionment
  • VBNB72600 · Cases about taxable persons with more than one activity
  • VBNB72700 · Cases about having a profit motive
  • VBNB72800 · Cases about disposal of private assets
  • VBNB72900 · Cases about the purchase or sale of shares for investment purposes
  • VBNB73500 · Cases about retrospective changes of method
  • VBNB74100 · Cases about office holders
  • VBNB74200 · Cases about disposal of assets
  • VBNB74400 · Cases about museums and galleries
  • VBNB74600 · Cases about boat and aircraft hire
  • VBNB75800 · Cases about jockey’s riding fees
  • VBNB75920 · Cases about clubs and associations
  • VBNB75940 · Cases about club members’ facilities or advantages
  • VBNB75960 · Cases about apportionment and valuation of membership supplies
  • VBNB75990 · Cases about wildlife trusts
  1. Legal history: contents
  2. Legal history: cases about disposal of private assets

VBNB72800 | Legal history: cases about disposal of private assets

From HM Revenue & Customs · VAT Business/Non-Business Manual

Mittu (JS) VTD 1275

Please note that the following material is not a full summary of the case - it merely highlights the principle referred to in the appropriate section of this manual.

Mittu (JS) VTD 1275

Jodh Singh Mittu was a jeweller who sold some items of jewellery through his business, which, he claimed, belonged to his wife. The goods were sold from the retail premises and the proceeds paid into the business account.

For these reasons the sale was found to be in the course or furtherance of the jeweller’s business, irrespective of who owned the goods in question.

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