VALUE ADDED TAX – output tax – tax point – goods sold by mail order – payment made when order for goods placed – customers allowed 14 days in which to return goods for refund or replacement if not satisfied – whether goods sold ‘on approval’ and tax point determined by expiry of approval period – VATA 1994 s 6(2), (4) – Sale of Goods Act 1979, ss 2, 17, 18 – goods not sold ‘on approval’ – tax point governed by date of receipt of payment – appeal dismissed
Citations:
[2006] UKVAT V19515
Links:
Jurisdiction:
England and Wales
VAT
Updated: 19 July 2022; Ref: scu.239975
