HC Deb 11 June 1984 vol 61 c337W
Mr. Wheeler

asked the Chancellor of the Exchequer under what circumstances it is possible for commercial bodies acting in contravention of the law to be registered for value added tax purposes; and how it is possible for so-called pirate radio stations to be so registered.

Mr. Hayhoe

[pursuant to his reply, 7 June 1984, c. 219–220]: Under the provisions of the VAT Act 1983 the liability of a person to be registered for VAT is determined by the total value of all the taxable supplies made by hin in the course of furtherance of business, and it is not affected as such by the legality or otherwise of the business activities concerned.