VALUE ADDED TAX – motors traders – claims for repayment of output tax on demonstrator vehicles – previous claims using Italian Tables – whether legitimate expectation that Italian Tables were accurate – jurisdiction of the tribunal in relation to EU law principle of legitimate expectation – whether Italian Tables contained a material inaccuracy – whether claims out of time – EU law principle of equal treatment – whether appellants entitled to be treated consistently with another trader – appeals dismissed
Citations:
[2020] UKFTT 392 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 29 March 2022; Ref: scu.655348