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Basement blitz

24 June 2011
Issue: 4310 / Categories: Tax cases , VAT
Annette Glen-Jones t/a Sophisticuts (TC1015)

The appellant a self-employed hair stylist owned a hairdressing salon which comprised two floors. She and two employees used the ground floor while the basement was used by two independent stylists under licences granted by the taxpayer.

The licence allowed the owner to enter and use the rented area at any point providing ‘such entry shall not in any way hinder or obstruct the licensee’s business activity’. The taxpayer claimed this was the case becasue she visited the basement only to use the washing machine and tumble drier housed there and to empty her rubbish.

The appellant declared to the tribunal that the joint use of the appointment book and the telephone line were ‘superficial’ and in particular the telephone line was used rarely by the stylists who preferred to use their own phones. She...

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