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HM Revenue and Customs v Pendragon; UTTC 15 Mar 2012

References: [2012] UKUT 90 (TCC)
Links: Bailii
Coram: Morgan J
Ratio: UTTC VALUE ADDED TAX – margin scheme for second-hand goods – arrangement by which motor dealer raised finance and became able to sell demonstrator cars within margin scheme – whether abusive – yes – appeal allowed
Statutes: First Council Directive on VAT, 67/227/EEC 2
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Last Update: 06-Jul-16
Ref: 452895

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