Individuals as taxable persons
An individual is a separate person from any organisation of which they are a member, and is a taxable person solely by reference to taxable supplies made by him in an individual capacity. For the registration of independent persons, see V2.101.
The question as to whether sales were made in an individual capacity was raised in Marites Salabit1 where a volunteer running a bar on the premises of a church was held to be operating
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