Robert Smith and Sons Ltd v Customs and Excise: VDT 6 Apr 2005

VDT VAT – motor dealer -application for recovery of output tax on demonstrator bonuses and on margin on sales of demonstration cars following ECJ decision in Marks and Spencer that retrospective introduction on three year cap on recovery claims contrary to effectiveness of EC Community rights and legitimate expectations – finding that appellant would not have made claim to recover tax overpaid on demonstrator bonuses and tax paid on sales of demonstration cars by 30 June 1997 – appeal dismissed.


[2005] UKVAT V19010




England and Wales


Updated: 06 August 2022; Ref: scu.225154