JDI International Leasing Ltd v The Commissioners for HM Revenue and Customs:[2018] UKUT 0214 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Roth and Judge Falk on 10 July 2018.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 11 July 2018
• Last updated: 11 July 2018 — See all updates

• Category: Tax
• Release date: 10 July 2018

Read the full decision in JDI International Leasing Ltd v The Commissioners for HM Revenue and Customs:[2018] UKUT 0214 (TCC) .

VAT – repayment of VAT to non-EU trader under Thirteenth Directive – whether supplies used for taxable transactions – whether acting as a taxable person – consideration of Sveda and Iberdrola

Published 11 July 2018

Last updated 11 July 2018 + show all updates

1. 11 July 2018

   First published.

2. 11 July 2018

   First published.