Bramall Contracts Ltd and Others v Revenue and Customs (VAT – Input Tax : Cars): FTTTx 9 Aug 2018

VAT – claim for overpaid output tax on bonuses – validity of claim depending on whether VAT could have been offset – whether fleet leasing companies entitled to reclaim input tax on purchase of cars before 1 August 1995 – not on facts – appeal allowed

Citations:

[2018] UKFTT 470 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 07 July 2022; Ref: scu.632233