Volkswagen Financial Services (UK) Ltd v Revenue and Customs:: UTTC 27 Feb 2020

VAT – whether the margin scheme for the sale of second-hand vehicles applies to sales of vehicles made by a financier following the recovery of possession of the vehicles on the termination of hire purchase transactions – Articles 14 and 312 to 315 Principal VAT Directive

Citations:

[2020] UKUT 42 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 20 November 2022; Ref: scu.650133