REPAYMENT CLAIM – VAT on HP contracts – Repossession – Whether ‘output tax which was not due’ in VATA 1994 s.80(1)(a) took account of output tax not declared on sale of repossessed cars – Yes
CARS – Sale of cars repossessed under HP contracts – Desupply – Some work including valeting before resale – ‘Same condition’ – VAT (Cars) Order 1992 Art 4.1(a) – Decision in principle – Adjourned to agree figures
Citations:
[2010] UKFTT 339 (TC), [2010] STI 2723, [2010] SFTD 1243
Links:
Jurisdiction:
England and Wales
VAT
Updated: 06 July 2022; Ref: scu.422320
