FTTTx VAT – s73 assessment for under-declared output tax – whether appellant’s supplies of motorcycles to its customers were made under the second hand margin scheme -motorcycles acquired from Danish and Dutch traders – eligibility condition that appellant received goods pursuant to a supply which was chargeable to VAT under the other Member State’s margin scheme rules not met – assessment upheld – s60 penalty for dishonest evasion – invoices from Danish and Dutch traders tampered with to include second hand margin scheme notations submitted by appellant to HMRC – penalty upheld – appeals dismissed
Citations:
[2013] UKFTT 658 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 03 September 2022; Ref: scu.518613