VAT – Sale of vehicle registration marks – Whether transaction zero rated as an international supply – Place of supply in UK – Whether transaction involving a transfer or assignment of rights within para 1 of schedule 5 to VATA 1994 – Whether the DVLA a taxable person – Whether sale of registration marks by the DVLA an economic activity – Appeal dismissed.
Citations:
[2012] UKUT 361 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 12 November 2022; Ref: scu.466703
