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T Maryam v HMRC

In T Maryam v HMRC (TC00782 – 18 November) two people had carried on a catering business. One of them left and the other continued the business as a sole trader. HMRC issued him with a new registration number. He appealed contending that he should have been allowed to continue using the same registration number. The tribunal rejected this contention and dismissed the appeal.

Why it matters: In cases such as this it may be administratively convenient for a business to continue using its existing registration but the First-Tier Tribunal has upheld HMRC’s view that they are entitled to insist on a change of number. The decision here is in line with the previous decision in L Reich & Sons Ltd (VTD 97).

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