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HMRC internal manual

VAT Business/Non-Business Manual

HM Revenue & Customs
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Legal history: cases about disposal of private assets

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.