Volkswagen Financial Services (UK) Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0042 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Herrington on 27 February 2020.
Read the full decision in .
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.