VAT ASSESSMENT: New means of transport – Appellants partnership carrying on a business of selling new and used motor vehicles via the internet – Appellants sought to claim German VAT as input tax – Appellants originally contended that vehicles were VAT free and therefore entitled to claim German VAT as UK input – ground of Appeal withdrawn – Appellants submitted they were acting as agents – only required to pay VAT on agent’s fee – no conclusive evidence on behalf of Appellants to support agency arrangement in the disputed transactions – Appellants incurred German VAT because they failed either to submit a claim to German authorities or provide the necessary proof to the German – Appeal dismissed.
Citations:
[2006] UKVAT V19560
Links:
Jurisdiction:
England and Wales
VAT
Updated: 18 July 2022; Ref: scu.241880