Smith (T/A Smiths Auto Services) v Revenue and Customs: VDT 14 Aug 2006

VAT – MOT tests – unapproved garage charging commission on tests but failing to identify it as disbursement on invoices – assessed to tax on basis that charges on invoices tax inclusive – appeal dismissed

Citations:

[2006] UKVAT V19702

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 October 2022; Ref: scu.244602