Mytravel Group Plc v Customs and Excise: VDT 17 Feb 2005

VDT VAT – tour operator – use of TOMS to calculate output tax – appellant’s ability to choose method of calculating liability either by reference to all supplies or to those made wholly or partly within EU -provisions for timing of election – Notice 709/5 – whether ultra vires UK legislation and/or incompatible with arts 26 and 22(8) 6th Directive – alternatively, whether on facts appellant entitled to use single method of calculation in financial years covered by assessments – appeal dismissed

Citations:

[2005] UKVAT V18940

Links:

Bailii

VAT

Updated: 29 June 2022; Ref: scu.223180