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Majid v Revenue & Customs [2012] UKFTT 144 (TC) (20 February 2012).

Interesting decision of the First-tier Tax Tribunal as to whether a part-time Immigration Judge was liable to register for VAT as a consequence of his earnings from the that post.

The Appellant, although holding a practising certificate as a barrister, did not derive any income from practice as a barrister. This was a significant influencing factor leading the Tribunal that he was no liable to be registered for VAT.

Although only a first-tier decision and therefore not binding, this decision may have implications for barristers holding part-time office as a judge while also deriving income from practice as a barrister.