VAT – private use of cars by employees of motor dealer – market value direction Schedule 6 paragraph 1A VAT Act – effect of pre-payment occurring before enactment of power to direct – direction limited to periods after enactment – time of supply – appeal dismissed.
Citations:
[2009] UKFTT 215 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 04 October 2022; Ref: scu.409029