VAT and Duties Tribunal 28 August 2007, v 20323 (The Executors of M J Taylor & Mrs Pauline Taylor (T/A Anglia Markets & Bantees) v Her Majesty's Revenue & Customs)

The Appellants, a partnership which at the material time consisted of Mr Michael Taylor (now deceased) and his wife Mrs Pauline Taylor, appeal against a Notice of Assessment dated 6 October 2000 in the sum of £19,208 plus interest. The assessment was raised in respect of two main elements namely a partial exemption adjustment and VAT said to be due on chair rentals in a hair salon.