The cost of the delivery of a quantity of new cars from the factory or depot to the purchaser is incidental and ancillary to the supply of the cars themselves, and the VAT on delivery charges was not reclaimable by the purchasing company as Input Tax. The sale of a car and the delivery to … Continue reading Commissioners of Customs and Excise v British Telecommunications Plc: HL 11 Feb 1999
The delivery of a quantity of cars is a separate supply from the purchases of the cars themselves and the VAT on the delivery charges is reclaimable as an input. Citations: Times 24-Mar-1998, Gazette 29-Apr-1998, [1998] EWCA Civ 480 Statutes: Value Added Tax (Input Tax) Order 1992 (1992 No 3222) Jurisdiction: England and Wales Citing: … Continue reading Commissioners of Customs and Excise v British Telecommunications Plc: CA 18 Mar 1998
The police authority purchased new cars, and sought to reclaim the VAT paid. The case was brought by judicial review because no appeal lay against the refusal of the Commissioners to allow this. A government scheme was intended to allow publicly funded bodies to make reclaims of VAT notwithstanding that they were not registered for … Continue reading Regina v Commissioners of Customs and Excise Ex Greater Manchester Police: CA 13 Mar 2001
