VDT Input tax – Whether supplies evidenced by invoices were made – Purchase and sale by Appellant of cine-projectors on pallets in warehouse of freight forwarder – Appeal dismissed.
Citations:
[2006] UKVAT V19630
Links:
Citing:
Cited – Customs and Excise Commissioners v Oliver 1980
Griffiths J considered what was meant by possession of goods: ‘By ‘possession’ is meant in this context control over the goods in the sense of having the immediate facility for their use. This may or may not involve the physical removal of the . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 07 July 2022; Ref: scu.242816
