Thomas Motors Ltd v Revenue and Customs: FTTTx 1 Apr 2014

VAT – the respondents’ discovery assessment in the sum of pounds 28,180.17 arising from a fleming motor margin claim of pounds 239,277 VAT and pounds 430,282 statutory interest and totalling pounds 665,849 received by the appellant – the respondents did not accept that there had been any car sales in the year 1990 as originally agreed – the appellant alleged that it was running down its stock in that year – no evidence of such car sales – case dismissed.

Citations:

[2014] UKFTT 324 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 October 2022; Ref: scu.525390