Lookers Motor Group Ltd (T/A Ellesmere Port Division And Other Divisions) and Another v Revenue and Customs: FTTTx 19 Aug 2009

VAT – private use of cars by employees of motor dealer – market value direction Schedule 6 paragraph 1A VAT Act – effect of pre-payment occurring before enactment of power to direct – direction limited to periods after enactment – time of supply – appeal dismissed.

Citations:

[2009] UKFTT 215 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 October 2022; Ref: scu.409029