Vat – Supply : Place of – ‘fall-back’ acquisition VAT where UK registered trader uses UK VAT registration to zero rate acquisitions into another member state – whether charge applies on acquisitions into bonded warehouses – yes – whether it is chargeable on taxpayer – yes – whether VAT is recoverable as input tax – no – appeal dismissed
Citations:
[2018] UKFTT 715 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 04 May 2022; Ref: scu.632426