TC09531 - [2025] UKFTT 00567 (TC)

NNN is a company that is or was engaged in the redevelopment of a property at Tower Bridge Road, London with a view to letting it. NNN made an application for registration for VAT on 7 December 2016. The VAT 1 application form listed the directors of NNN as a Samson Olatunji and Ms Adeosun. The business address given was 45 Strathnairn Street, London.

Ms Adeosun is a director of NNN and, separately, runs a number of childrens’ nurseries, one of which was at Strathnairn Street.