Lafferty (T/A Bell Transport) v Revenue and Customs: FTTTx 8 Jan 2010 FTTTx VAT – treatment of payments for fuel used by the Appellant to transport vehicles for his customers – are such payments disbursements for tax purposes – no. Citations: [2010] UKFTT 12 (TC) Links: Bailii VAT Updated: 17 August 2022; Ref: scu.408896