Abercromby Motor Group Ltd and Another v Customs and Excise: VDT 12 Apr 2005

Value Added Tax – classification of supply – motor vehicles – bonus paid by manufacturer to dealer – discount given by manufacturer to dealer whether to be accounted for on input or output tax – relevance of practice adopted by manufacturer and dealers. Input tax – time limits – whether Reg 29(1A) VATA 1999 applicable to input or output tax.

Citations:

[2005] UKVAT V19015

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 August 2022; Ref: scu.225129