Adoum Tanjoukian v The Commissioners for HM Revenue and Customs
Upper Tribunal Tax and Chancery decision of Mr Justice Henderson on 19 October 2012.
Read the full decision in T.
VAT 鈥� Sale of vehicle registration marks 鈥� Whether transaction zero rated as an international supply 鈥� Place of supply in UK 鈥� Whether transaction involving a transfer or assignment of rights within para 1 of schedule 5 to VATA 1994 鈥� Whether the DVLA a taxable person 鈥� Whether sale of registration marks by the DVLA an economic activity 鈥� Appeal dismissed.
Updates to this page
Published 1 December 2016