R T Rate Ltd v Revenue and Customs (Value Added Tax – Motors Traders): FTTTx 7 Oct 2020

VALUE ADDED TAX – motors traders – claims for repayment of output tax on demonstrator vehicles – previous claims using Italian Tables – whether legitimate expectation that Italian Tables were accurate – jurisdiction of the tribunal in relation to EU law principle of legitimate expectation – whether Italian Tables contained a material inaccuracy – whether claims out of time – EU law principle of equal treatment – whether appellants entitled to be treated consistently with another trader – appeals dismissed

Citations:

[2020] UKFTT 392 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 March 2022; Ref: scu.655348