Fine Art Developments Plc v Commissioners of Customs and Excise: CA 1 Jun 1994

VAT was to be charged on the price as sold to unregistered agents, not on the open market value of goods.

Citations:

Times 01-Jun-1994, Independent 03-Jun-1994

Jurisdiction:

England and Wales

VAT

Updated: 26 October 2022; Ref: scu.80542