Kingscrest Associates Ltd and Another v Revenue and Customs: VDT 10 Jun 2003

Cancellation of registration on ceasing to make taxable outputs – Item 9 Group 7 Schedule 9 VATA – compatibility of changes to that group with European Law – Article 13A Sixth Directive- Supplies exempt if changes compatible with European Law – use of other language versions- Should reference be made to ECJ? Yes
[2003] UKVAT V18184
Bailii
England and Wales

Updated: 16 October 2021; Ref: scu.247576