The delivery of a quantity of cars is a separate supply from the purchases of the cars themselves and the VAT on the delivery charges is reclaimable as an input.
Citations:
Times 24-Mar-1998, Gazette 29-Apr-1998, [1998] EWCA Civ 480
Statutes:
Value Added Tax (Input Tax) Order 1992 (1992 No 3222)
Jurisdiction:
England and Wales
Citing:
Appeal from – Commissioners of Customs and Excise v British Telecommunications Plc Admn 5-Feb-1997
. .
Cited by:
Appealed to – Commissioners of Customs and Excise v British Telecommunications Plc Admn 5-Feb-1997
. .
Appeal from – Commissioners of Customs and Excise v British Telecommunications Plc HL 11-Feb-1999
The cost of the delivery of a quantity of new cars from the factory or depot to the purchaser is incidental and ancillary to the supply of the cars themselves, and the VAT on delivery charges was not reclaimable by the purchasing company as Input . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 30 May 2022; Ref: scu.143958