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Car Factors Ltd v Revenue and Customs: FTTTx 12 Jul 2011

Value Added Tax – Request for voluntary registration refused to an intending trader – Supplies intended to be made of second-hand cars from Spain to other European countries (principally Germany and Italy, and not the UK) – Whether a business was currently being conducted – Appeal allowed

Citations:

[2011] UKFTT 465 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 September 2022; Ref: scu.443163

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