Assessment to VAT – disbursements in respect of MoT charges – unapproved garage taking customers’ cars to be tested at independent testing stations – Appellant’s invoices charging one sum equal to standard MoT fee, free of VAT, part of which paid to MoT testing station, the remainder being retained by the Appellant – whether whole sum liable to standard rate – Appeal Allowed.
[2007] UKVAT V20100
Bailii
England and Wales
Updated: 23 October 2021; Ref: scu.258879