VDT Value Added Tax – VAT treatment of transactions related to MOT tests – whether fees paid by the Approved Testing Station to a non-approved garage for delivering and collecting cars had to be re-analysed as an effective discount – whether the non-approved garage booked tests as agent for the car-owners – whether the rules in relation to disbursements had been followed – Appeal Allowed
[2008] UKVAT V20567
Bailii
England and Wales
Updated: 12 September 2021; Ref: scu.267441