Why Pay More For Cars v Revenue and Customs Commissioners

Value added tax – Overpayment of tax. The Upper Tribunal (Tax and Chancery Chamber) dismissed an appeal by the taxpayer car dealer company on the basis that the First tier (tax chamber) was entitled to infer, in the absence of documentary evidence from the taxpayer, that the taxpayer had not accounted for VAT on bonuses paid by manufacturers to the taxpayer on purchase of demonstrator and courtesy cars in relevant claim periods.

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