VAT – Preliminary issue – Single supply made by appellant to its non-VAT registered sales consultants – Subsequent retail sale of goods sold by sales consultants – Direction that output tax on appellant’s due at ‘open market value on a sale by retail’ – Whether ‘open market value on a sale by retail’ should include delivery charges made to sales consultants – Appeal Allowed – Paragraph 2 Schedule 6 Value Added Tax Act 1994
[2014] UKFTT 454 (TC)
Bailii
England and Wales
VAT
Updated: 05 December 2021; Ref: scu.526856
