Volkswagen Financial Services UK Ltd v Revenue and Customs (Vat – Zero-Rating : Food, Etc): FTTTx 9 Nov 2018

VAT – whether the margin scheme applies to sales of vehicles made by a financier following the recovery of possession of the vehicles on the termination of hire purchase transactions – if not, whether the sales are treated as neither supplies of goods nor services under article 4(1)(a) of the Value Added Tax (Cars) Order 1992/3122 – compatibility of the exclusion from this article under article 4(1AA) of that order with EU law – appeal dismissed


[2018] UKFTT 663 (TC), [2019] SFTD 201, [2018] STI 2386




England and Wales


Updated: 03 August 2022; Ref: scu.632420